摘要
本文以信息技术、电子与医药、生物制品三个行业上市公司为样本,以研发人员比重衡量企业技术创新投入,研究了我国相关税收优惠政策对企业技术创新的影响。结果表明,享受税收优惠政策的企业,研发人员比重显著高于其他企业。进一步地,本文还比较了不同税种、不同优惠工具激励效应的差异。我们发现流转税优惠的激励作用大于所得税优惠。在享受所得税优惠的样本中,税基优惠企业的研发人员比重高于税率优惠企业,但这一点在统计上并不显著。
This paper studies the influence of tax credit on proportion of R＆-D employees in enterprise. We focus on sample of three industries including information technology, electronics and bio-chemistry. The result shows that for companies with tax credit, proportion of R＆D employees is significantly higher than others. Furthermore, we find that credit on turnover tax is more effective than income tax. Our findings provide empirical evidence for the effectiveness of government tax policy.
出处
《中国会计评论》
CSSCI
2009年第2期191-206,共16页
China Accounting Review
关键词
技术创新
税收优惠
研发人员比重
Technology Innovation, Tax Credit, Proportion of R＆D Employees
