自主创新税收优惠政策的实证分析

An Empirical Analysis on Preferential Tax Policies to Enhance Autonomous Innovation

本文对我国自主创新的基本情况进行了简要说明和国际比较,并选取福建省2002～2006年数据,以线性回归分析说明了高新技术产业内部研究与开发(R&D)投入与减免税政策间的相关性。以此为基础,从体系设计、作用环节对象、政策工具选择和税制因素等方面指出了现行税收优惠政策体系中存在的一些问题,有针对性地提出了改进和完善建议。

Using the data of Fujian province, the paper carries out a linear regression analysis to manifest the correlation between R＆D input in high-tech industries and preferential tax policies. On the basis of this analysis, the paper pinpoints some existing issues in current fiscal policies from four aspects including design, objects nstruments and institution and puts forward some suggestions on perfecting the preferential tax policies to enhance autonomous innovation.