High-tech enterprises, as the key subjects that can stimulate innovation vitality and promote innovation-driven development strategies in China, require government guidance for their innovative activities. However, the existing research has not answered the issue of how the government behavior activates the innovation ability of high-tech enterprises and what is the internal mechanism. As such, this paper takes government participation in high-tech enterprises as its research object, constructs an evolutionary game model of government participation in enterprise innovation, analyzes the internal mechanism of improvements to high-tech enterprises’ innovation ability under government tax and fee policy incentives and regulatory measures, and uses MATLAB numerical simulation to verify the results. The research shows that (1) increasing the general corporate income tax rate and reducing the high-tech corporate income tax rate can promote the transformation of general enterprises into high-tech enterprises and encourage enterprises to engage in scientific and technological innovation activities. However, when the high-tech corporate income tax rate is lower than 0.1, the marginal effect will be reduced. (2) Increasing the deduction coefficient and amortization coefficient can make high-tech enterprises more motivated to participate in innovation activities and thus render enterprise innovation more lucrative. (3) Increasing administrative penalties from regulatory authorities can promote the development of innovative activities in high-tech enterprises, but their intensity must be controlled within a reasonable range. The presented results have reference value for the adjustment of tax and fee policies among high-tech enterprises.

中文翻译：

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政府参与下高新技术企业创新行为的演化博弈分析

高新技术企业作为我国激发创新活力、推进创新驱动发展战略的重点主体，其创新活动需要政府引导。然而，现有的研究并未回答政府行为如何激活高新技术企业的创新能力以及其内在机制是什么的问题。为此,本文以政府参与高新技术企业为研究对象,构建政府参与企业创新的演化博弈模型,分析政府税费政策下高新技术企业创新能力提升的内在机制。激励和监管措施，并使用 MATLAB 数值模拟来验证结果。研究表明，（1）提高一般企业所得税税率，降低高新技术企业所得税税率，可以促进一般企业向高新技术企业转型，鼓励企业从事科技创新活动。但是，当高新技术企业所得税税率低于0.1时，边际效应会降低。(2)提高扣除系数和摊销系数，可以使高新技术企业更有动力参与创新活动，从而使企业创新更有利可图。（3）监管部门加大行政处罚力度，可以促进高新技术企业创新活动的开展，但力度必须控制在合理范围内。