促进战略性新兴企业自主创新的税收优惠政策重要性排序——基于企业调查问卷的实证研究

Importance ranking of preferential tax policies to promote independent innovation enterprises——empirical research based on enterprise questionnaire emerging enterprises

有效税收优惠政策是加快战略性新兴企业自主创新的有力保证。为此,从现行的促进企业创新的税收政策体系框架出发,充分考虑战略性新兴企业自主创新需要,基于392份企业税收优惠政策需求调查问卷,通过回归分析对促进战略性新兴企业自主创新的税收优惠政策重要性进行排序,并提出针对性的税收政策改进建议。

Effective preferential tax policy is a powerful guarantee to accelerate independent innovation of strategic emerging enterprises. Thus, from the current tax policy framework promoting independent innovation of enterprises, and fully considering the independent innovation need of strategic emerging enterprises, the paper orders the impor- tance of preferential tax policies to promote independent innovation of strategic emerging enterprises based on the referential tax policy needs questionnaire of 392 enterprises, and then proposes targeted improvement recommenda- tions for tax policies.