关键词: 税收优惠, 京津冀地区, 制造业, 创新投入, 创新产出, 双向固定效应模型

Abstract: As the core pillar of a countrys economy and the cornerstone of industry,the manufacturing industry derives its development momentum from continuous innovation activities,and tax incentive policies are regarded as a key driver in this process.Focusing on the Beijing-Tianjin-Hebei region,an important national economic zone,the innovative development of its manufacturing industry is not only related to the local economic prosperity,but also can provide valuable policy enlightenment and reference for other regions across the country.Based on the data of A-share listed manufacturing companies in the Beijing-Tianjin-Hebei region,this paper conducts an empirical analysis using the two-way fixed effects model and mediating effect model to explore the impact mechanism of tax incentive policies on manufacturing innovation,as well as the differential impact of tax incentive policies on the innovative behaviors of enterprises with different ownership types.The research results show that tax incentive policies have a positive promoting effect on both innovation input and innovation output of manufacturing enterprises in the Beijing-Tianjin-Hebei region.Among them,digital input,as a key mediating factor,effectively promotes the transformation of tax incentives into innovative achievements.Tax incentive policies have a more significant incentive effect on the innovation input of non-state-owned enterprises in the Beijing-Tianjin-Hebei region,while for state-owned enterprises,their innovation output is affected by a more obvious positive impact.Suggestions: Further implement the policies of tax reduction and fee reduction,and improve the evaluation and supervision mechanism of tax incentive policies;guide enterprises to use digital technologies to enhance their innovation capabilities:and implement differentiated tax incentive policies for enterprises with different ownership types.

Key words: tax incentives:Beijing-Tianjin-Hebei region:manufacturing industry:innovation input:innovation output:two-way fixed effects model