直接资助与税收优惠促进企业R&D比较研究被引量：30

Comparative Study on R＆D Subsidizing and Tax Incentives on Private R＆D Investment

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摘要本文在整体上确认科技激励政策:在直接资助和税收政策促进企业R&D投入的基础上,对两种政策工具在促进企业R&D的效果、特点和利弊等方面进行比较研究,并对我国科技激励政策工具的选择提出相应建议。

作者程华

机构地区浙江理工大学经济管理学院

出处《中国科技论坛》 CSSCI 北大核心 2006年第3期56-59,共4页 Forum on Science and Technology in China

基金 <政府科技投入促进企业R&D投入产出的实证研究>(国家自然基金70573098) <科技激励政策促进我省企业R&D的实证研究>(人事部留学基金[(2004)252]) <浙江省财政科技投入的绩效评估及政策选择>(浙江省社科规划办NX04GL04)

关键词直接资助税收优惠 R&D 比较研究

分类号 F20 [经济管理—国民经济]

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参考文献10

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