税收优惠政策对企业R&D投入的激励机理研究被引量：8

下载PDF

导出

摘要税收优惠作为政府调控经济的一项重要政策工具,可以从3个方面来激励企业R&D投入。一是税收优惠政策降低了企业R&D投资资本的使用成本,增加了企业R&D资金来源,从而刺激企业增加R&D的投资;二是税收优惠政策使政府承担了一部分企业R&D投资的风险损失,降低了企业R&D投资风险,从而鼓励企业提高持有R&D资产的比例;三是税收优惠政策提高了R&D人才的实际工资水平,降低了企业投资R&D人力资本的成本支出,从而提高了R&D人力资本的供给和需求。

作者李丽青

机构地区广东商学院会计学院

出处《科技进步与对策》 CSSCI 北大核心 2008年第2期13-16,共4页 Science & Technology Progress and Policy

基金国家自然科学基金项目(70473073)

关键词税收优惠企业R&D投入激励机理

分类号 F406.3 [经济管理—产业经济]

引文网络
相关文献

参考文献4

1赖明勇,张新,彭水军,包群.经济增长的源泉:人力资本、研究开发与技术外溢[J].中国社会科学,2005(2):32-46. 被引量：282
2王永杰.研究与开发(R&D)特征分析[J].科技管理研究,2004,24(6):19-22. 被引量：11
3胡卫,熊鸿军.R&D税收刺激——原理、评估方法与政策含义[J].管理科学,2005,18(1):84-91. 被引量：29
4安沃·沙赫.促进投资与创新的财政激励[M].北京:经济科学出版社,2000..

二级参考文献28

1Tassey Gregory.研究与开发政策的经济学[M].北京:清华大学出版社,2002..
2Bruno Van Potteksberghe.Evaluation of current fiscalincentives for business R&D in Belgium[R].SSTC and CEB Working Paper.Brussels:Solvay Business Schoo1.ULB,2003.21.
3Hirohisa Hiramatsu.Fiscal measures to promote R&D in Japan[R].Fiscal Measures to Promote R&D and Innovation.Paris:OECD,1996.
4Organization of Economic and Cooperation.Main definitions and conventions for the measurement of research and experimental development[R].Paris:OECD,1994.4.
5European Commission,Innovation Directory.Corporation tax and inovation:issuses at stake and review of European Union experience in the ninteens[R].European Commission,2002.38.
6European Commission.Raising EU R&D intensity:improving the effectiveness of public support mechanisms for private sector research and development,fiscal measure[R].Brussels:EU,2003.29.
7Organization of Economic and Cooperation.Tax incentives for R&D:trends and issues[R].Paris:OECD,2002.16.
8Nicholas Bloom,Rachel Grifiith,Alexander Klemn.Issues in the design and implementation of an R&D tax credit for UK firms[R].London:Institute for Fiscal Studies,2001.5—7.
9Jacek Warda.Mearsuring the attractiveness of R&Dtax incentives:Canada and major industrial countries[R].Ottawa:Science,Innovation and Electronic Information Divifion,Statistics Canada,1999.12.
10Hall B Van Reenen.J.How effective are riscal incentives for R&D,a review of the evidence[J].Research Policy,2000,(29):449—469.