摘要
以长三角77家上市高新技术企业作为样本,利用2008——2011年的面板数据,计算其实际所得税税率,采用固定效应模型研究现行的所得税优惠政策对R&D投入的激励效应。研究发现,我国现行的所得税优惠政策对上市高新技术企业的R&D投入具有正向的激励作用,且这种激励作用的长期效应强于短期效应。
This article sets 77 listed high - tech companies in Yangtse Delta, as samples. After computing the effective tax rate of the companies from the year of 2008 - 2011, the article takes advantage of the fixed effect model to analyze the effect of business R＆D input by the income tax preferential policy. The result shows that the present income tax preferential policy has positive incentive effect on the R＆D input of the listed high - tech companies. Besides, the long term effect is more obvious than the short term one.
出处
《科技管理研究》
CSSCI
北大核心
2013年第24期104-107,共4页
Science and Technology Management Research
基金
国家社会科学基金项目(11BJY023)
国家软科学基金计划项目(2010GXS3K082)
关键词
所得税优惠政策
上市公司
高新技术企业
R&D投入
实际税率
income tax preferential
policy listed companies
high -tech companies
R＆D input
the effective tax rate
