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我国现行税收政策对企业R&D投入的激励效应分析 被引量:7

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摘要 文章建立回归模型,通过对103家样本企业的问卷调查统计分析,评价了我国现行税收政策对企业R&D投入的激励效应。比较而言,对高新技术企业、软件企业的几项税收措施对企业R&D投入的激励作用较大,而四项技术收入免征营业税、对专家学者的奖金税收优惠等政策措施的激励作用很小。
作者 李丽青
出处 《科技管理研究》 CSSCI 北大核心 2007年第9期69-71,共3页 Science and Technology Management Research
基金 国家自然科学基金资助项目(70473073)
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参考文献7

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二级参考文献14

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二级引证文献59

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