Abstract: Science and technology business incubator is an important policy instrument and widely used in many countries in support of science and technology enterprise innovation and entrepreneurship. The Ministry of Finance announced a tax incentives for national incubator in 2007. Based on the statistical data from 2009 to 2012 of national science and technology business incubator and implementation of tax incentives questionnaire data, this paper test whether tax incentives provided positive incentives for incubator services. So on the basis of researches of previous research, simultaneous equations are constructed to solve the endogenous of tax policy. The empirical results show, the level of economic development in the region will affect the implementation of tax incentives incubator effect. Incubators for each additional 10% tax credit, integrated service revenue increased by an average of 0.6%, an average increase of 0.4% of incubation fund, professional and technical personnel increased by 2 people.

摘要： 科技企业孵化器是目前各个国家广泛用于支持科技型企业创新创业的重要政策工具。我国针对科技企业孵化器出台了税收优惠政策，本文基于2009—2012年国家级科技企业孵化器统计数据与税收优惠政策执行情况问卷调查数据，考察税收优惠政策是否对孵化器孵化服务的提供有正向激励作用。为了解决政策的内生性问题，建立了税收优惠与孵化服务的联立方程模型。实证研究结果显示，地区的经济发展水平会影响孵化器税收优惠政策执行效果，孵化器的减税额每增加10%，其综合服务收入平均增加0.6%，孵化基金平均增加0.4%，专业技术人员平均增加2人。这说明税收优惠政策对于支持和促进孵化器提升和改进孵化服务能力有重要的意义。