税收优惠对研发投入和全要素生产率的影响文献综述

A Literature Review of the Influence of Tax Preference on R&D Investment and Total Factor Productivity

企业发展离不开研发创新,而研发创新对全要素生产率的提升起到核心作用,提高全要素生产率对我国经济实现高质量发展至关重要。企业的研发创新依赖于研发投入,税收优惠政策能否促进企业研发投入并且对企业全要素生产率产生影响呢?本文梳理回顾税收优惠对研发投入和全要素生产率的影响的相关文献,并对未来的研究进行展望。

The development of enterprises cannot be separated from R&D and innovation,which plays a core role in the improvement of total factor productivity.Improving total factor productivity is crucial to achieving high-quality economic development in China.Enterprises'R&D and innovation depend on R&D investment.Can tax preferences promote R&D investment and have an impact on enterprises'total factor productivity?This paper reviews the literature on the effects of tax incentives on R&D investment and total factor productivity,and looks forward to future research.