税收优惠政策对企业自主创新的影响研究

Research on the Impact of Preferential Tax Policieson Enterprise Independent Innovation

税收优惠政策影响企业经济的增长,为改善税收优惠政策在企业自主创新中的激励效果,文章就税收优惠政策对企业自主创新的影响进行分析,以促进企业的发展。通过微观层面分析,在税收优惠政策与企业自主创新之间建立互动关系;根据税收优惠的不同形式,分析企业自主创新过程中投入和产出的影响,构建税收优惠政策对企业自主创新影响的概念模型。通过实例分析研究得出以下结论:在税收优惠政策总体评价模型下,税收优惠政策与企业自主创新的投入存在较弱的正相关关系,税收优惠政策与企业自主创新活动之间的相关性有限。在此基础上,对企业自主创新推动经济发展提出一些建议,以推动企业创新发展。

Preferential tax policies affect the growth of enterprise economy.In order to improve the incentive effect of preferential tax policies in enterprise independent innovation,analysis is conducted on the impact of preferential tax policies on enterprise independent innovation so as to promote the development of enterprises.Through micro level analysis,an interactive relationship between preferential tax policies and enterprise independent innovation is established,and according to different forms of tax preferences,the impact of input and output in the process of enterprise independent innovation is analyzed,and then a conceptual model of the impact of tax preference policies on enterprise independent innovation is constructed.Empirical analysis shows that under the overall evaluation model of preferential tax policies,there is a weak positive correlation between preferential tax policies and enterprises investment in independent innovation,and the correlation between preferential tax policies and enterprises independent innovation activities is limited.On this basis,some suggestions are put forward as to how to promote economic development through enterprise independent innovation,so as to promote the innovative development of enterprises.