税收优惠政策对企业科技创新的影响——基于创业板相关数据实证研究

The impact of tax preferences on science and technology innovation——Based on the empirical research on the data of growth enterprise market of China

针对税收优惠政策与企业科技创新关系的问题,采用实证研究的方法,以创业板上市公司2013-2017年的数据为样本,分析了税收优惠与研发投入的关系,在此关系基础上,进一步分析税收优惠对于不同企业所有制性质以及不同企业规模的影响力度,研究表明:税收优惠对企业创新研发投入有显著的激励作用而对创新研发产出作用不明显,企业规模越大企业研发投入越高。最后对我国现行的科技创新税收优惠政策提出促进企业进行科技创新的建议。

Aiming at the relationship between tax preferential policies and technological innovation of enterprises,this paper uses the method of empirical research to analyze the relationship between tax incentives and R&D investment based on the data of GEM listed companies from 2013 to 2017.Based on this relationship,further analysis is carried out.The impact of tax incentives on the ownership characteristics of different enterprises and the size of different enterprises shows that the tax incentives have a significant incentive effect on innovation and R&D investment,but the effect on innovation R&D output is not obvious.The larger the enterprise scale,the more the R&D investment.Finally,it puts forward suggestions on China’s current scientific and technological innovation tax preferential policies to promote enterprises to carry out scientific and technological innovation.