摘要
中小企业技术创新因存在风险、资金和外部性等制约因素而导致供给不足,单靠市场机制并不能增加市场供给,需要借助于税收优惠政策鼓励企业技术创新。但是,我国现行的企业所得税优惠政策存在逆向调节现象,对科技创新的激励效果并不明显,有必要进行相应的政策调整。
The technological innovation of SMEs,due to the constraints of risks,capital and external,etc.is led to insufficient supply.It can not increase the market supply if it relies on market mechanisms alone,so tax incentives are need to encourage technological innovation in enterprises.But the phenomenon of reverse regulation exists in the current preferential policy for business income tax and the incentive effects of technological innovation are not obvious,so the corresponding policy adjustments are necessary.
出处
《税务与经济》
CSSCI
北大核心
2011年第5期93-97,共5页
Taxation and Economy
关键词
企业所得税
中小企业
技术创新
逆向调节
corporate income tax
small-and-medium-sized enterprises
technological innovation
reverse regulation
