税收优惠对技术创新的政策效应分析——基于我国上市公司的实证研究

The Impact of Preferential Tax Policy on Technology Innovation——Based on the Listed Companies in China

文章运用我国软件行业、电子行业和机械设备仪表行业87家上市公司的公开数据,从优惠税种和优惠方式的角度,实证分析我国科技税收优惠政策对企业技术创新的政策效应。结果表明:与所得税优惠和直接性的税率式优惠方式相比,流转税优惠以及间接性的税基和税额式优惠方式的效应更强。

Employing the published information of 87 listed companies of soft,electron,machine and instrument industry,and from the view of preferential tax categories and modes,this paper analyzes the effect of existing preferential tax policy on the enterprises' technology innovation.The results show that compared with income tax preference and tax rate direct mode,circulation tax preference and indirect modes of tax basis and tax amount are more incentive effective.