税负是影响创新和创业水平的重要因素。本文从理论和实证上分析了税负对创新创业水平的影响,并重点引入公共教育支出、腐败、政府效能及贸易规模等中介变量,研究税负影响创新创业的中间传导机制。结果发现:(1)税负与创新之间存在倒U型关系,税负与创业水平间存在U型关系;(2)基于中介效应模型的分析,税负确实通过公共教育支出、腐败、政府效能及贸易规模的传导作用影响了创新及创业水平;(3)发展中国家和发达国家的税负对创新创业存在着异质性影响,发达国家税负对创新有着显著的促进作用,税负与创业之间存在U型关系;发展中国家税负与创新之间存在倒U型关系,而税负对创业是显著的抑制作用。 Tax burden is an important factor affecting the level of innovation and entrepreneurship. This paper analyzes the influence of tax burden on the level of innovation and entrepreneurship theoretically and empirically, and emphatically introduces intermediary variables such as public education expenditure, corruption, government effectiveness and trade scale, and studies the intermediate conduction mechanism of tax impact on innovation and entrepreneurship. The results show that: (1) there exists an inverted U-shaped relationship between tax burden and innovation, and there is a U-shaped relationship between tax burden and entrepreneurial level; (2) Based on the analysis of the intermediary effect model, the tax burden does go through public education expenditures, corruption, (3) The tax burden of developing countries and developed countries has a heterogeneous impact on innovation and entrepreneurship, the tax burden of developed countries has a significant role in promoting innovation, and the tax burden There is a U-shaped relationship with entrepreneurship. There is an inverted U-shaped relationship between tax burden and innovation in developing countries, and the tax burden has a significant inhibitory effect on entrepreneurship.