促进高新技术企业发展的税收激励政策效应研究——以福建省三明市企业为例

Research on the effect of tax incentive policies to promote the development of high and new technology enterprises——Taking Sanming City enterprises in Fujian Province as an example

本文在梳理我国现行高新技术企业税收激励政策和对三明市高新技术企业调研分析的基础上,利用面板数据模型对2011~2015年间三明市高新技术企业统计年报资料中利润额和税收激励相关数据进行了计量经济学分析,通过检验选择了二值因变量效应模型,得出各项主要税收激励政策的作用效果及存在问题,并提出相应的政策建议。

This paper combing our country the current high-tech enterprise tax incentive policy and on the basis of Sanming City new and high technology enterprise survey analysis,using panel data model 2011~2015 Sanming City high-tech enterprises statistical yearbook data amount of profit and tax incentive related data in econometric analysis of,by examining the selected binary dependent variable effect model obtained the effect of the main tax incentive policy and existing problems,and put forward the corresponding policy recommendations.