摘要
为了提高创业板企业在经济市场中的可持续发展能力及核心竞争能力,结合市场现有的税收优惠政策,采用建模的方式,分析政策对创业板企业绩效影响.选择2018年~2020年近三年内的创业板企业作为研究对象,选择二类股票市场内发展与成长速度较快的行业指向企业样本.在完成企业市场发展变量的统计描述后,构建创业板企业绩效影响因素分析模型,提出税收优惠政策对创业板企业绩效影响的假设,并分析对应解释变量可行性,通过回归分析的方式验证提出的假设,证明税收优惠政策对创业板企业绩效存在正向影响.最后,通过实例应用的方式,证明了构建的分析模型在分析创业板企业绩效影响时,具有一定可行性.
Preferential tax policies affect the development of social economy,especially for enterprises.Therefore,in order to study the impact of preferential tax policies on enterprises’independent innovation,this paper puts forward an empirical study on the impact of preferential tax policies on enterprises’independent innovation.This paper analyzes the preferential tax policies from the aspects of content and mechanism.Combined with the elements of enterprise independent innovation,this paper analyzes the development status of enterprise independent innovation at this stage.This paper selects a number of scientific and technological innovation enterprises in Anhui Province,and finds that the application of preferential tax policies can promote the investment in independent innovation of enterprises and increase the actual income of independent innovation projects,which indicates that preferential tax policies have a positive driving effect on independent innovation of enterprises and can effectively promote the development of independent innovation of enterprises.
作者
彭永翠
李新剑
PENG Yong-cui;LI Xin-jian(Anhui Vocational College of Mechanical and Electrical Technology,Wuhu Anhui 241000;Zhejiang University of Technology,Hangzhou Zhejiang 310023)
出处
《牡丹江大学学报》
2022年第5期9-14,共6页
Journal of Mudanjiang University
基金
2020年安徽省人文社科重点研究项目“税收优惠政策影响企业自主创新的效用评估”(SK2020A0868)
2021年高校优秀青年骨干教师国内访问研修项目(gxgnfx2021060)
2020年安徽省«纳税实务»课程思政示范课程(2020szsfkc0261)
校级第三批项目式人才培养计划:个税精算(yg202016)。
关键词
税收优惠政策
创业板企业
企业绩效
影响因素分析模型
tax revenue
independent innovation of enterprises
favoured policy
influence relationship
