Under the background that the key core technology of China is “stuck” by developed countries, exploring whether tax incentives for technology introduction can promote the independent innovation of enterprises will not only help to optimize tax incentives for technology introduction, but also promote the independent innovation of enterprises more efficiently. In view of this, based on China’s micro enterprise data, this paper empirically explores the impact of tax incentives on the independent innovation of enterprises and its mechanism of technology introduction, and explores its heterogeneity from multiple dimensions.

The results show that tax incentives for technology introduction can promote the independent innovation of enterprises, and there is a time lag in the policy effect of tax incentives for technology introduction. The digestion, absorption and re-innovation of technology introduction and the real enjoyment of tax benefits all take a certain amount of time, so there is a time lag in its effect. Further research finds that tax incentives for technology introduction promote the independent innovation of non-core technology of enterprises, but do not promote the independent innovation of core technology of enterprises. Due to the characteristics of high input and high risk of independent innovation of core technology, enterprises under the role of preferential tax treatment of technology introduction are more inclined to carry out independent innovation of core technology after independent innovation of non-core technology, and the test of time dynamic effect verifies this finding. The effect of tax incentives for technology introduction on the independent innovation of core technology of enterprises shows the “U” characteristic of first suppressing and then rising over time. Expansion research finds that tax incentives for technology introduction mainly promote the independent innovation of enterprises by intensifying market competition, and there is heterogeneity between tax incentives for technology introduction and the promotion of independent innovation of enterprises.

At a time when China should resolutely fight the battle against the key core technology and break through the all-round containment and suppression of China’s scientific and technological innovation capabilities by the United States, it is of great practical significance to explore the relationship between tax incentives for technology introduction and independent innovation of enterprises. In order to promote the independent innovation of core technology, China should make tax incentives for technology introduction more focused on core technology, and thus stimulate the core technology innovation of enterprises.