摘要
为了探究税收政策对企业创新成果的作用机制,文中以高新技术企业为研究对象,运用回归模型分析税收政策、研发投入、创新产出之间的关系。结论丰富了研发投入中介效应的相关研究,对于提高企业创新能力具有重要的实践意义。
In order to explore the mechanism of tax policy on enterprise innovation,this paper takes high-tech enterprises as the research object and uses regression model to analyze the relationship between tax policy,R&D and innovation output.The conclusion is to enrich the intermediary effect of R&D and it has important practical significance for improving the innovation ability of enterprises.
作者
于雅清
温迎新
YU Ya-qing;WEN Ying-xin(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流工程与管理》
2019年第4期148-149,156,共3页
Logistics Engineering and Management
基金
校级大学生创新训练项目"税收政策对企业创新的作用机制探究"
项目编号:2018NFUSPITP271
关键词
税收政策
研发投入
中介效应
创新产出
tax policy
R&D investment
mediation effect
innovation output
