摘要
基于2013—2017年的生产企业面板数据,研究了我国光伏财政政策对产业创新的驱动作用,即财政补贴和税收优惠对我国光伏生产企业研发的影响。研究发现,财政补贴对我国光伏生产企业的研发强度提高有正向影响,税收优惠对我国光伏生产企业研发强度提高相关性不强,财政政策作用下我国光伏生产企业现有的研发投入对企业业绩有正向作用,但相关性不强。
Based on panel data of production enterprises from 2013 to 2017,This paper studies the driving effect of China's photovoltaic fiscal policy on industrial innovation,that is,the influence of financial subsidies and tax preferences on the research and development of photovoltaic production enterprises in China.It is found that the financial subsidy has a positive effect on the R&D intensity of photovoltaic production enterprises in China,and the tax preference has no strong correlation with the improvement of R&D intensity of photovoltaic production enterprises in China.Under the action of fiscal policy,the existing R&D investment of photovoltaic production enterprises in China has a positive effect on the performance of enterprises,but the correlation is not strong.
作者
辜良杰
GU Liang-jie(China Institute of Fiscal Sciences,Beijing 100142,China)
出处
《经济研究导刊》
2019年第14期58-61,63,共5页
Economic Research Guide
关键词
光伏产业
财政政策
财政补贴
税收优惠
企业研发
创新驱动
photovoltaic industry
fiscal policy
financial subsidy
tax preference
enterprise research and development
innovation drive
