Abstract：This paper uses provincial panel data of 89 state-level high-tech zones in 2011—2015,calculates the innovation efficiency of the national high-tech zones by the Bootstrap DEA-Meatafrontier method.Then the innovation efficiency index is tested by the global spatial correlation and the local spatial correlation test.Finally,the Tobit model is used to test whether the national innovation incentive policies could improve the innovation efficiency of high-tech zones.The results show that:First,China's financial subsidies play a negative role in the innovation efficiency of high-tech zones.The reason may be that the financial support system is not smooth,leading to financial subsidies mostly into the“system trap”.Besides the high proportion of free subsidy and the lack of supervision afterwards are also important reasons.Second,tax incentives for R&D activities play a negative incentive role in the innovation efficiency of high-tech zones,showing that the lack of different design in tax incentives of science and technology enterprises in China changes the composition of capital investment in innovation activities because of the driving of short-term interests,and then distorts the effective allocation of scientific and technological resources.Third,the direct tax relief of high-tech enterprises is not related to the innovation efficiency of high-tech zones.It is due to the existence of certain irrationality in the identification of high-tech enterprises,but also due to the lack of evaluation and tracking mechanism,resulting in a large number of enterprises fraud and serious moral hazard.China should improve its support mode and gradually improve its support mechanism.
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