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税收优惠、财政补贴与企业研发投入--基于沪深A股上市公司的实证分析 被引量:29

Tax Preference,Fiscal Subsidy and Enterprise R&D Investment--An Empirical Analysis based on Shanghai and Shenzhen A-share Listed Companies
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摘要 科学评价财税政策对企业创新投入的激励效应,具有重要意义。基于2007~2017年沪深A股上市公司的数据.利用固定效应模型实证检验税收优惠与财政补贴对企业研发活动的激励作用,发现:(1)税收优惠与财政补贴均能显著促进企业加大研发投入;(2)与财政补贴相比,税收优惠对企业研发投入的激励作用更明显;(3)随企业规模扩大,税收优惠与财政补贴对企业研发投入的激励作用增强;(4)税收优惠与财政补贴对国有企业的创新激励作用大于民营企业。建议在兼顾税收优惠与财政补贴平衡的同时,创新财税政策方式和灵活性,并着重利用税收优惠激励企业加大创新投入。 It is of great significance to scientifically evaluate the incentive effect of fiscal and tax policies on enterprise innovation investment. Based on the data of Shanghai and Shenzhen A-share listed companies from 2007 to 2017, this paper empirically tests the incentive effects of tax incentives and fiscal subsidies on firms’ R&D activities by using the fixed-effect model. The results show that:(1) Both tax preferences and fiscal subsidies can significantly promote firms to increase R&D investment;(2) Compared with fiscal subsidies, tax incentives have a more obvious incentive effect on enterprise R&D investment;(3) With the expansion of enterprise scale, the incentive effects of tax preferences and fiscal subsidies on enterprise R&D investment become stronger;(4) The incentive effects of tax preferences and fiscal subsidies on innovation of the stateowned enterprises is greater than that of the private enterprises. The paper suggests that fiscal and tax policies should be innovated and flexible and emphasis should be placed on using tax incentives to encourage enterprises to increase innovation investment while taking into account the balance between tax preferences and fiscal subsidies.
作者 卫舒羽 肖鹏 WEI Shuyu;XIAO Peng
出处 《税务研究》 CSSCI 北大核心 2021年第5期40-46,共7页
基金 国家社会科学基金重大项目“实质性减税降费与经济高质量发展研究”(项目编号:19ZDA070) 中央财经大学中国财政发展协同创新中心项目“现代国库制度框架下的收支控制理念与运行机制”的阶段性研究成果
关键词 财政补贴 税收优惠 研发投入 财税政策 Fiscal Subsidy Tax Preference R&D Investment Fiscal and Tax Policy
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