Abstract: In order to answer the question of whether tax sharing incentives can promote regional technological innovation， this paper applies the systematic GMM estimation method to empirically examine the impact of tax sharing incentives on regional technological innovation based on the panel data of 30 provinces in China from 2000 to 2018. The results show that tax sharing incentives significantly inhibit regional technological innovation based on the national-level investigation. According to the sub regional survey， the result further demonstrates that tax sharing incentives have obvious influence on regional technological innovation because of regional differences. In the eastern region， tax sharing incentives can significantly improve regional technological innovation， but in the central region， tax sharing incentives significantly inhibit the level of regional technological innovation， which is consistent with the national-level estimation results. In the western region， tax sharing incentives have no significant impact on regional technological innovation efficiency. To this end， it is necessary to cultivate local subject taxes， implement the legal principle of tax sharing， adopt different tax sharing models， optimize local government performance evaluation mechanism， and help improve the level of regional technological innovation orderly.

Key words: tax sharing; regional technological innovation; local governments