我国战略性新兴产业发展的税收政策研究——以相关上市公司为例

China strategy new industry development's tax income policy research——take relative listed company as example

本文基于我国战略性新兴产业的发展现状,采集我国战略新兴产业各个类别产业的上市公司的客观数据,实证研究上市公司的税收政策对这些公司技术创新的影响,从实证结果来看,这些优惠政策对上市公司的技术创新具有重大的积极促进作用,因此在最后从国家政策层面提出完善我国战略性新兴产业税收政策的建议措施。

Based on China＇s strategic emerging indu-stry development,acquisition of new industries in various categories of China＇s strategic industries,the objective data of listed companies,listed companies,empirical research on tax policy impact of technological innovation,these companies,the results from the empirical point of view,these preferential policies for the listed company＇s technical innovation has a significant positive role in promoting,so the final dimensions of the national policy of China＇s strategic emerging industries improve tax policy measures proposed.