摘要
运用面板模型对2009—2015年规模以上工业企业数据进行实证分析,考察自2006年创新型国家战略思想提出以来施行多项税收激励政策带来的创新驱动作用,研究表明:税收激励政策对企业创新存在正向激励作用。结合2018年下半年稳杠杆的经济大环境,建议依据产业特征调整我国税收政策的力度与范围,以提高税收激励政策效率,从而更好地服务于创新型国家建设。
This paper makes an empirical analysis on the data of industrial enterprises above designated size from 2009 to 2015 by using panel model and examines the innovative driving effect of various tax incentive policies since the strategic thinking of innovation - oriented country was put forward in 2006. The results show that tax incentive policies have a positive effect on enterprise innovation. Combining with the economic environment of stable leverage in the second half of 2018, it is suggested to adjust the strength and scope of our tax policy according to the characteristics of the industry in order to improve the efficiency of tax incentive policy and serve the construction of an innovative country.
作者
张继彤
朱佳玲
ZHANG Jitong;ZHU Jialing(School of Business,Nanjing Normal University,Nanjing 210023,China)
出处
《南京审计大学学报》
CSSCI
北大核心
2018年第6期47-54,共8页
Journal of Nanjing Audit University
关键词
税收政策
创新激励
技术创新
企业创新
科技成果转化
税收激励
制造业发展
tax policy
innovation incentive
technological innovation
enterprise innovation
commereialization of research findings
tax incentives
development of manufacturing industry
