摘要
通过对税收与自主创新之间的关系进行实证研究,可以证明政府利用税收激励机制,对推进企业自主创新有着积极的作用。我国目前还应从改革增值税、完善税收服务平台,以及出台针对中小企业自主创新的专门税收政策等方面进行税收体制改革,以促进中国企业的自主创新与发展。
Through empirical study on the relationship between tax revenue and independent innovation, this paper proves that government can play a positive role in promoting enterprise independent innovation by tax incentive. China should reform the value - added tax, perfect the tax service platform, and introduce specialized tax policy for independent innovation of small and medium enterprises to promote independent innovation and development of Chinese enterprises.
出处
《湖南财政经济学院学报》
2014年第6期13-17,共5页
Journal of Hunan University of Finance and Economics
基金
河南省科技厅"河南省市级财政科技投入现状及绩效评估研究"(项目编号:122400440009)
关键词
协整理论
税收改革
自主创新
cointegration theory
tax revenue reform
independent innovation
