摘要
税收优惠政策是激励企业科技创新,建设创新型国家的重要支撑。文中以2016年我国526家创业板上市公司为研究样本,通过建立多元线性回归模型,对激励企业科技创新的税收优惠政策进行实证分析。研究发现:所得税税率的降低对激励企业增加科技创新投入具有显著作用,但对科技创新产出的激励效应不明显。进一步研究发现,税收优惠政策对不同区域和不同产权性质的企业科技创新影响存在差异性:对东部地区和民营企业的科技创新激励效果更加明显,而对于中西部地区和国有企业的激励作用有限。相关的改革建议是:调整税收优惠政策来激励企业科技创新产出;结合地域特点制定有差别的税收优惠政策;深化国有企业改革以提升科技创新效率。
Tax preferential policy is an important support to stimulate enterprises’ innovation and construct an innovative country.The paper,taking 526 GEM listed companies in 2016 as samples,makes an empirical analysis on the effect of the tax preferential policy on the stimulating scientific and technological innovation in enterprises.It is found that lowering the income tax rate relates positively to enterprises incentives to increase R&D inputs,while no obvious effect is found on the output of science and technology innovations.There exist differences on tax preferential policy to different enterprises located in different regions,with particular apparent effects to stimulate innovations of the private enterprises in eastern China.Thus,some relevant reform proposals are given as follows:adjusting tax incentives to stimulate corporate scientific and technological innovation output;formulating differentiated tax incentives based on regional characteristics;deepening state-owned enterprise reforms to enhance the efficiency of technological innovation.
作者
田发
谢凡
TIAN Fa;XIE Fan(Business School,University of Shanghai Science &Technology,Shanghai 200093,China)
出处
《技术与创新管理》
2019年第3期297-303,共7页
Technology and Innovation Management
基金
教育部人文社科基金项目:地方政府补贴企业的驱动因素
影响机制和退出路径研究(16YJC790036)
关键词
税收优惠
创业板
所得税税率
科技创新投入
科技创新产出
tax preferential
GEM
income tax rate
business innovative inputs
business innovative outputs
