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| Tax Incentives, Innovation Subsidies and Technology Innovation of Cultural Companies |
| HOU Shang-fa |
| College of Finance and Public Administration, Harbin University of Commerce, Harbin, Heilongjiang,150028 |
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Abstract To improve the quality and efficiency of cultural companies and enhance their core competitiveness is conducive to realizing the long-term goal of building China into a cultural powerhouse by 2035. Based on the system performance and incentive theory, this paper conducts an empirical study on the impact of tax incentives, innovation subsidies and technology innovation of cultural companies with the panel data of China's listed cultural companies from 2010 to 2020. The findings are as follows. The performance of companies receiving tax incentives and innovation subsidies has improved significantly. When other conditions remain the same, tax incentives and innovation subsidies have both significantly promoted technology innovation of cultural companies, and the sample regression also shows that both work better in promoting the innovation output of state-owned cultural companies and traditional cultural industries in the incentive process of technology innovation of cultural companies. Moreover, tax incentives can significantly increase the R&D investment of private and non-high-tech cultural companies. At the same time, innovation subsidies also have positive impact on state-owned and high-tech cultural companies. In the future, in order to make tax incentives and innovation subsidies more dynamic and effective, the government should take the following measures: adhering to the taxi incentive theory, combining inclusive incentives with structural incentives, and reducing burden for cultural companies; standing firm in carrying out the policy of “subsidy for innovation” and guiding cultural companies to take initiative in technology innovation; holding fast to the principle of “innovating on the basis of what has worked in the past” and guiding companies in cultural inheritance and innovation; sticking to the goal of “high-quality development”, and formulating incentive policies for cultural companies according to local conditions.
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Received: 28 May 2022
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2022, Vol. 39 
