税收激励政策影响西部超导生态位跃迁机理分析

Analysis on the Mechanism of the Influence of Tax Incentive Policy on Niche Transition: Taking Western Superconductor Technologies Enterprise as an Example

税收激励政策对硬科技发展具有重要作用,但税收激励政策在硬科技企业成长的不同阶段的作用机理尚不明晰。基于此,本文从SNM视角出发,选取西部超导为案例研究对象,揭示税收激励政策影响西部超导技术跃迁机理。研究结果表明:税收激励政策作用于研发阶段、成果转化阶段和产品化阶段,从提高R&D投入量、降低技术研发成本、提高融资机会和降低成果转化成本等方面,推动西部超导生态位跃迁。

Tax incentive policy plays an important role in the development of Hard & Core Technology, but the mechanism of tax incentive policy on Hard & Core Technology enterprises in different stages of the growth is not clear. Based on this, this paper selects Western Superconductor Technologies enterprise as a case to reveal the mechanism of tax incentives affecting the transition from the perspective of SNM. The results show that the tax incentive policy plays an important role in the R&D stage, achievement transformation stage and production stage, and promotes the Western Superconducting Technologies enterprise niche transition from the aspects of increasing the input of R&D, reducing the cost of technology research and development, increasing financing opportunities and reducing the cost of achievement transformation.