摘要
为探究财税政策对制造业企业生产研发投入及经济发展影响,本研究采用实证分析方法,以制造业生产、研发投入、经济效益为研究对象,通过数据收集与模型构建量化分析财税政策作用机制。研究结果表明,合理的财税政策能提升制造业企业的研发投入水平、生产规模,促进经济效益提升,在数字化转型、智能制造领域,财税政策激励效果更加显著。本研究为优化财税政策顶层设计,增强政策实施效果提供实证依据,研究成果可为制造业高质量发展提供政策参考。
In order to investigate the impact of fiscal and tax policies on the production and R&D inputs and economic development of manufacturing enterprises,this study adopts empirical analysis methods to analyze the role mechanism of fiscal and tax policies through data collection and modeling with manufacturing production,R&D inputs and economic benefits as the research objects.The results of the study show that reasonable fiscal and taxation policies can enhance the level of R&D investment and production scale of manufacturing enterprises.
作者
旷盈
Kuang Ying(Tianfu College,Southwestern University of Finance and Economics,Chengdu Sichuan 610000,China)
出处
《现代工业经济和信息化》
2025年第6期182-184,共3页
Modern Industrial Economy and Informationization
关键词
财税政策
生产研发
智能制造
研发投入
fiscal policy
production R&D
intelligent manufacturing
R&D investment
