摘要
创新决定着一个国家发展的命脉,关系着国家的生死存亡,尤其是在这个充满竞争的世界,创新显得颇为重要。为了加强企业自主创新本领,促进市场竞争活力,我国颁布了大量财税优惠政策鼓励高新技术企业发展。文章选取深沪A股2013-2017年高新技术企业数据为分析样本,采用因果逐步分析法检证税收优惠、研发投入、企业绩效之间的关系。另外,文章仅限于对高新技术企业所得税税率优惠进行分析。检验结果表明:企业实际所得税率与企业绩效、研发投入的关系是负向的,即税收优惠力度越大对企业绩效、研发投入产生积极推动作用的效果越明显,同时研发投入在税收优惠与企业绩效之间发挥着部分中介效应作用。
Innovation determines the lifeblood of a country’s development and is related to the life and death of the country. Especially in this competitive world, innovation is very important. In order to strengthen the ability of independent innovation and promote the vitality of market competition, China has issued a large number of fiscal and tax preferential policies to encourage the development of high-tech enterprises. This paper selects the data of high-tech enterprises in Shenzhen and Shanghai A shares from 2013 to 2017 as the analysis samples, and uses the causal step-by-step analysis method to verify the relationship between the actual income tax rate,R&D investment intensity and enterprise performance. In addition, this paper only analyzes the preferential income tax rate of hightech enterprises. The test results show that the relationship between the actual income tax rate and the performance and R&D investment is negative, that is to say, the greater the intensity of tax preference, the more obvious the effect of positive promotion on the performance and R&D investment, and the R&D investment plays a part of intermediary effect between tax preference and enterprise performance.
作者
经庭如
程紫璇
Jing Ting-ru;Cheng Zi-xuan(Anhui University of Finance and Economics,Bengbu Anhui 233000,China)
出处
《铜陵学院学报》
2019年第6期26-31,共6页
Journal of Tongling University
关键词
税收优惠
研发投入
企业绩效
高新技术企业
tax preference
R&D investment
enterprise performance
high-tech enterprises
