摘要
根据2003年-2014年中国高技术产业的省级面板数据,构建随机前沿模型,考察政府财政补贴与税收优惠政策对R&D效率的影响,分析政府财政补贴与税收优惠政策效果的影响因素。研究结果表明:政府的财政补贴与税收优惠政策显著地提升了高技术产业的R&D效率,并且高技术企业自身R&D投入、企业规模与地区因素会对政府财政补贴与税收优惠政策效果产生不同程度的影响。
In this paper, a stochastic frontier model is built based on the panel data of Chinese high - tech industry from 2003 to 2014 to study the impact of financial subsidies and tax incentives on the R＆D efficiency. And the paper analysis the factors affecting the effect of financial subsidies and tax incentives. The results show that financial subsidies and tax incentives significantly enhance the high - tech industry R ＆ D efficiency. The effect of government subsidies and tax incentives are significantly influenced by R＆D invest- ment, enterprise scale and region factors.
出处
《科学学研究》
CSSCI
北大核心
2016年第12期1800-1806,1829,共8页
Studies in Science of Science
基金
河南省软科学重点项目(162400410006)
关键词
高技术产业
财政补贴
税收优惠
R&D效率
high -tech industry
financial subsidies
tax incentives
R＆D efficiency
