黑粤两省财税政策对企业研发创新效果比较研究

Comparative Study on the Effect of Online Fiscal and Taxation Policies on R&D Innovation of Enterprises in Heilongjiang and Guangdong Provinces

本文通过对比黑粤两省经济和企业研发创新规模,研究了财税政策如何影响两省的研发创新,并考虑了产权性质和行业管制对实证模型的调节效应.研究结果表明,财税政策促进了企业研发创新的投入,而产权性质和行业管制对两省的影响有差异.最后针对实证结果,对黑龙江省提出了相关建议,以促进建立更加有效的区域协调发展新机制.

This paper which compares of economy and the scale of R＆D innovation of Guangdong province and Heilongjiang province studies how the fiscal and taxation policies aitect the R＆D and innovation of the two provinces. It also considers the nature of property rights and the regulatory effects of industry regulation on empirical models. The research results show that the fiscal and taxation policies have promoted the R＆D investment of enterprises, and the nature of property rights and industry regulation have had diiter- ent eitects on the two provinces. Finally, through the advanced practice of henchmarking Euangdong Prov- ince, relevant suggestions were made to Heilongjiang Province to promote the establishment of a more eitec- rive new mechanism tor regional coordinated development.