摘要
实证性的研究检验江苏省小微企业税收优惠对研发投入的影响,揭示税收优惠对研发投入的直接和间接促进机理,提出税收优惠的改进方向和小微企业的响应措施,从而更为有效地推进小微企业的研发投入,并增进小微企业的技术创新。
The empirical study examines the effect of tax preference on R&D investment in Jiangsu Province, reveals the mechanism of direct and indirect influence of tax preference on R&D investment, and puts forward the direction of improvement of tax preference and the corresponding measures for small and micro enterprises. Thus, the R & D investment of small and micro enterprises is promoted more effectively, and the technological innovation of small and micro enterprises is enhanced.
作者
刘卫忠
许龙
张同建
徐红梅
Liu Weizhong;Xu Long;Zhang Tongjian;Xu Hongmei(Management School,Jiangsu University,Zhenjiang 212013,China)
出处
《科技管理研究》
CSSCI
北大核心
2019年第22期35-40,共6页
Science and Technology Management Research
基金
国家社会科学基金项目“产学研互惠性协同创新机制研究”(17BJL075)
关键词
小微企业
税收优惠
研发投入
交互效应
small and micro enterprises
tax preference
R & D investment
interaction effect
