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使用2001-2014年中国制造业26个行业面板数据,分析是优惠税率还是公平竞争能够促进内资企业获得外资技术.研究发现:随着外资企业税率优惠逐步消失,市场竞争环境趋于公平,内资企业创新水平得到提高,获得外资技术的关键在于公平的市场竞争环境,而不是赋予外资的优惠政策;相对于国有企业,公平的市场竞争环境对民营企业创新的提升作用更大;公平的市场竞争环境能够迫使外资企业使用更先进的技术,同时增强内资企业对外资技术的模仿吸收能力,为内资企业获取外资技术创造了条件.最后根据研究结论提出了有针对性的政策含义.“,”Using panel data model of province-level from 1994 to 2012, this paper tries to answer a question that it is the preferential tax rate or fair competition that promotes domestic enterprises to acquire foreign investment's technology. The results show that with the gradual disappearance of the preferential tax rate of foreign enterprises and the fairness of the market competition environment, the innovation level of domestic enterprises has been improved. The key to obtaining foreign investment's technology lies in the fair market competition environment, not the foreign investment's preferential policies given by government. Compared with state-owned enterprises, the fair market competition environment has more effect on the improvement of private enterprises' innovation. Fair market competition environment can force foreign enterprises to use more advanced technology, and strengthen the imitation of absorptive capacity to foreign technical of domestic enterprises. This creates conditions for domestic enterprises to obtain foreign technology. Targeted policy implications are proposed in the end.