摘要
2008年《高新技术企业认定管理办法》的出台,规范了我国高新技术企业的认定条件和认定流程,为实现"扶持和鼓励高新技术企业的发展"的目标提供了制度保障。从2008年以来,我国高新技术企业减免税政策实施效果如何,是否能够有效激励企业的创新活动,进而推动企业绩效的提高?本文尝试建立税收激励、研发投入与企业绩效三者关系的估算模型,基于东部沿海某省高新技术企业2008-2013年的统计数据,探讨高新技术企业减免税政策、企业研发投入与企业绩效的作用机制,尝试解释三者的关系。
Administrative methods for the confirmation of high and new technology enterprises appeared on the stage in 20（/8. These methods standardized the identified conditions and process of high-tech companies, providing institutional guarantee to support the development of high-tech companies. How is the effect of these administrative methods including tax incentives since their implenlentation in 2008？ Whether it is effective to encourage company innovation activities and promote the improvement of company performance？ This paper attempts to establish a model to estimate the relationship among tax incentives, R＆D investment and enterprise performance, basing on high-tech company data in one eastern coastal province from 2008 to 2013, and discuss the high-tech company tax reducing policy, the mechanism of R＆D investment and company performance, and finally try to explain the relationship of them.
出处
《中国科技产业》
2016年第7期72-77,共6页
Science & Technology Industry of China
关键词
税收激励
研发投入
企业绩效
高新技术企业
tax incentives, R＆D investment, enterprise performance, high and new technology enterprises
