摘要
论文选定我国上海证券交易所科创板拟上市的长三角地区82家申报企业2016~2018年的面板数据,实证分析财政补贴政策、税收优惠政策对企业研发投入的激励效应。结果发现,一是税收优惠政策的激励效应大于财政补贴政策的激励效应,其中所得税优惠政策的激励效应大于流转税政策的激励效应。二是财政补贴政策和税收优惠政策对企业研发投入都有正面激励效应,且财政补贴政策和税收优惠政策可以相互协同存在,共同促进企业的发展。
This paper selects the panel data of 82 reporting enterprises in Yangtze River Delta region from 2016 to 2018,and empirically analyzes the incentive effect of fiscal subsidy policy and tax preferential policy on enterprise R&D investment.The results show that,firstly,the incentive effect of tax preferential policy is greater than that of fiscal subsidy policy,and the incentive effect of income tax preferential policy is greater than that of turnover tax policy.Secondly,both fiscal subsidy policy and tax preferential policy have positive incentive effect on Enterprise R&D investment,and fiscal subsidy policy and tax preferential policy can exist in coordination to jointly promote the development of enterprises.
作者
谢德兵
Xie Debing(Changzhou Huahan Enterprise Management Consulting Co.,Ltd.,Changzhou,Jiangsu,213200)
出处
《市场周刊》
2020年第11期84-88,共5页
Market Weekly
基金
2019年度江苏省社科应用研究精品工程财经发展专项课题“财税政策对科技创新型企业研发投入的影响研究——以长三角地区申报科创板拟上市企业为例”(项目编号:19SCB-052)的阶段性成果。
关键词
财税政策
研发投入
科创板
fiscal and taxation policies
R&D investment
science and technology innovation board
