摘要
通过聚焦多种创新产出形式,利用被认定为国家级企业技术中心的上市公司数据为样本,运用倾向得分匹配方法进行实证研究。结果表明,享受了税收优惠政策的企业有更多的专利、新产品和科技奖励,支持了R&D税收优惠政策的激励效果;同时,企业享受R&D税收优惠政策的情况并不理想,且存在地区和行业差异。因此,企业应当积极申请R&D税收优惠政策,政府应当加大落实相关优惠政策力度,以推进企业自主创新的步伐。
Taking the data of the listed companies which are identified as National-Recognized Enterprise Technical Centers as samples, this paper focuses on the multiform innovative outputs and conducts an ampirical study by applying the propensity matching approach. The result shows that the firms that have enjoyed the preferential tax policies can have more patents, new products and technological rewards than those without the tax policies, which supports the incentive effects of R＆D preferential tax policies; meanwhile, the situations of the firms that enjoyed the preferential tax policies are not satisfactory, there even exist regional and industrial differences. Therefore, firms should apply for R＆D preferential tax policies actively, and the government should also strengthen its efforts in carrying out the relevant preferential policies, so as to quicken the pace of independent innovation in the finns.
出处
《当代财经》
CSSCI
北大核心
2014年第11期35-45,共11页
Contemporary Finance and Economics
基金
教育部人文社科研究项目"市场微观结构
流动性风险与MAX效应"(13YJA790154)
山西省教育厅专项经费项目"山西省企业研发投入与技术创新研究"(2012205)
山西省回国留学人员科研资助项目"山西综改试验区投融资研究"(2012-023)
关键词
R&D税收优惠政策
企业创新产出
激励效果
国家级企业技术中心
倾向得分匹配法
R＆D preferential tax policies
business innovative output
incentive effects
national-recognized enterprise technical centers
propensity score matching method
