企业R$D投入的税收激励研究——基于增值税的实证分析被引量：11

Effects of Tax Incentives on R&D Expenditures of Enterpr ses:An Empirical Analysis on Value-added Tax

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摘要随着研发活动对于长期经济增长的重要意义被广泛认知,越来越多的国家采用包括税收激励在内的多种措施提升本国的研发水平。我国同样采取了一系列的税收优惠政策以期提高国内企业的自主创新能力,特别是2006年《实施〈国家中长期科学和技术发展规划纲要(2006～2020年)〉的若干配套政策》的出台,更加体现出我国政府对于税收激励政策的重视。本文从理论和实证两个方面分析了当前税收优惠政策对于创新活动的有效性,并得出了一些重要的政策结论。 As the Significance of R＆D to longterm economic growth being widely recognized, more and more countries try to utilize tax incentives to promote R＆D levels of their countries. China has also adopted such a strategy and has stipulated a lot of governmental policies including tax incentives to encourage .domestic enterprises to enhance innovative ability. This article analyzes the effects of current tax incentives on R＆ D expenditures of enterprises from both theoretical and empirical aspects, and draws some important conclusions.

作者夏杰长尚铁力

机构地区中国社会科学院财政与贸易经济研究所

出处《涉外税务》 CSSCI 北大核心 2007年第3期9-12,共4页 International Taxation In China

基金高培勇教授主持的国家社科基金重点课题<中国公共财政指标体系建设研究>(项目编号:06BJY006)的阶段性成果。

关键词 R&D投入税收优惠激励效应 R＆D expenditure Preferential tax poli-cies Incentive effects

分类号 F812.42 [经济管理—财政学]

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