摘要
以2008～2010年高新技术企业中生物制药行业的上市公司为研究对象,利用Ev iew s6.0软件对样本数据进行实证分析,研究企业流转税税负和企业所得税税负对高新技术企业R&D投入的影响,结果表明:企业的流转税税负、所得税税负均与企业R&D投入呈负相关关系,只是相比较而言,流转税税负对企业R&D投入的影响比所得税税负对企业R&D投入的影响作用更为明显;政府财政补贴对企业R&D投入的相关系数较大,表明企业获得的政府财政补贴对企业研发投入具有较大的激励作用。
Based on the data of bio-pharmaceutical listed companies in high-tech enterprises from 2008-2010, using Eviews6. 0 software on samples data for empirical analysis, we discussed the relation between the turnover tax, the corporation income tax and the enterprise R＆D investment, and the result shows that. the turnover tax, the corporation income tax and enterprise R＆D input are negatively related, but in comparison, the turnover tax＇s impact on enterprise R＆D investment is more significant. The correlation coefficient of Government subsidies for enterprise R＆D investment of is relatively large, indicating that the government subsidy for corporate R ＆ D investment has a greater incentive.
出处
《系统工程》
CSSCI
CSCD
北大核心
2013年第5期92-97,共6页
Systems Engineering
基金
国家自然科学基金资助项目(71140005)
关键词
高新技术企业
研发投入
税收优惠
High-tech Enterprises
R＆.D Investment
Tax Incentives
