摘要
研发费用加计扣除政策作为我国一项重要的税收政策,在促进企业创新方面起着举足轻重的作用。以我国创业板中高新技术企业为研究对象,通过建立线性回归模型,验证了加计扣除政策的激励效应,同时分析出不同产权性质下税收优惠对企业创新的影响。
R&D expenses plus deduction policy is an important tax policy in China and it plays an important role in promoting enterprise innovation. The paper verified the incentive effect of the deduction policy and analyzed the impact of tax incentives on enterprise innovation under different property rights, taking the high-tech enterprises in China’s GEM as the research object, through the establishment of linear regression model.
作者
于雅清
邱强
温迎新
YU Ya-qing;QIU Qiang;WEN Ying-xin(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2019年第6期30-32,74,共4页
China Forestry Economics
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”（2018NFUSPITP271）
关键词
R&D加计扣除
产权性质
企业创新产出
R&D plus deduction
property rights
enterprise innovation output
