摘要
分析了大中型工业企业的创新税收激励政策效应。运用计量分析工具测度了大中型工业企业创新产出对税收激励政策的弹性。结果表明,税收激励政策对大中型工业企业的创新具有显著的正向作用。发明专利数对研究开发费用加计扣除减免税和高新技术企业减免税的弹性分别为0.40和0.45;新产品销售收入对研究开发费用加计扣除减免税和高新技术企业减免税的弹性分别为0.74和0.25;R&D经费内部支出额对研究开发费用加计扣除减免税和高新技术企业减免税的弹性分别为0.60和0.32。基于分析结果,提出了一些政策建议。
The effect on innovative tax incentive policies of large and medium-sized industrial enterprise was studied. The elastic- ity of tax incentive policies to innovation output for large and medium-sized industrial enterprise in China was measured with analysis tool. The results showed that the tax incentive policies play a positive role in large and medium-sized industrial enterprise/s innovation activities. The elasticity of the number of invention patent to tax credits of R＆D expense and hi-tech enterprise were 0. 40 and 0.45 re- spectively ; and the elasticity of new product sales income to tax credits of R＆D expense and hi-teeh enterprise were 0.74 and 0.25 re- spectively. The elasticity of R＆D internal expenditure to tax credits of R＆D expense and hi-tech enterprise were 0.60 and 0.32 respec- tively. Some suggestions and policies were put forward based on the analysis results.
出处
《科技与经济》
CSSCI
2013年第2期6-10,共5页
Science & Technology and Economy
基金
教育部人文社会科学研究规划基金项目--"我国区域创新系统中行为主体的联动效应研究"(项目编号:09YJA630066
项目负责人:吴和成)成果之一
江苏省高校哲学社会科学研究重点项目--"创新环境效应评价的空间多层模型及其应用--基于江苏的实证研究"(项目编号:2010ZDIXM030
项目负责人:吴和成)成果之一
关键词
税收激励政策
效应
大中型工业企业
tax incentive policies
effect
large and medium-sized industrial enterprise
