摘要
基于供给侧结构性改革和减税降费的现实背景,以2014—2018年科技型上市公司面板数据为样本,研究税收优惠对科技型上市公司研发投入的影响。研究发现所得税优惠和流转税优惠对科技型上市公司研发投入具有促进作用,所得税优惠对民营科技型企业研发投入的促进作用更为显著。
Based on the realistic background of supply-side structural reforms and tax cuts and fees reductions,the article uses panel data of technology-based listed companies from 2014 to 2018 as samples to study the impact of tax incentives on R&D investment of technology-based listed companies.The research found that tax concessions have a promoting effect on R&D investment of technology-based listed companies,and income tax concessions have a more significant role in promoting the R&D investment of private technology-based companies.
作者
杨乐
上官绪红
张伍丰
YANG Le;SHANGGUAN Xuhong;ZHANG Wufeng(College of Accounting, Henan University of Engineering, Zhengzhou 451191, China)
出处
《河南工程学院学报（社会科学版）》
2020年第3期1-6,共6页
Journal of Henan University of Engineering(Social Science Edition)
基金
河南省高等学校重点科研项目(20A630006)
河南省科技厅软科学项目(202400410377)
河南省教育厅人文社科项目(2020-ZDJH-047)。
关键词
流转税优惠
所得税优惠
科技型上市公司
研发投入
turnover tax incentives
income tax incentives
technology listed companies
R&D investment
