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Will the perceptions to incentive policies have any effect on users' willingness to participate in Mobility-as-a-Service?
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作者 Rongxuan Zhang Lianqun Ouyang Lingling Xiao 《Digital Transportation and Safety》 2024年第2期53-64,共12页
With the increasing severity of urban traffic congestion and environmental pollution issues,Mobility-as-a-Service(MaaS)has garnered increasing attention as an emerging mode of transportation.Thus,how to motivate users... With the increasing severity of urban traffic congestion and environmental pollution issues,Mobility-as-a-Service(MaaS)has garnered increasing attention as an emerging mode of transportation.Thus,how to motivate users to participate in MaaS has become an important research issue.This study first classified the incentive policies into four aspects:financial incentive policy,non-financial incentive policy,information policy,and convenience policy.Then,through online questionnaires and field interviews,456 sets of data were collected in Beijing,and the data were analyzed by the structural equation model and latent class model.The results show that the four incentive policies are positively correlated with users'participation in MaaS,among which financial incentive policy and information policy have the greatest impact,that is,they can better encourage users by increasing direct financial subsidies and broadening the information about MaaS.In addition,Latent Class Analysis was performed to class different users and it was found that the personal characteristics of users had some influence on willingness to participate in MaaS.Therefore,incentive policies should be designed to consider the needs and characteristics of different user groups to improve their willingness to participate in MaaS.The results can provide theoretical suggestions for the government to promote the widespread application of MaaS in urban transportation. 展开更多
关键词 Mobility-as-a-Service incentive policies Personal traits Latent class analysis
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Analysis and Innovative Strategies of Tax Preferential Policies to Promote the Sustainable Development of Small-Scale Individual Businesses
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作者 Tiantian Wang Xinyu Yi +1 位作者 Ziyi Zhang Jingjing Xiang 《Proceedings of Business and Economic Studies》 2024年第3期120-125,共6页
This study conducted an in-depth analysis of the current tax preferential policies for small-scale individual businesses and compared them with similar policies both domestically and internationally,aiming to reveal t... This study conducted an in-depth analysis of the current tax preferential policies for small-scale individual businesses and compared them with similar policies both domestically and internationally,aiming to reveal the advantages and disadvantages of the current system.After examining the impact of these tax preferential policies on the economic status of individual business owners and the broader social economy,this article proposes a set of innovative tax preferential strategies based on theoretical foundations.By developing these innovative strategies and clarifying their implementation paths,the aim is to promote the sustainable and healthy development of small-scale individual businesses,thereby fostering comprehensive socio-economic progress.The conclusion of this study not only summarizes policy recommendations with practical significance but also provides theoretical support for the optimization and innovation of future related systems. 展开更多
关键词 Small-scale individual operation Tax incentives Policy analysis Economic effects Innovation strategy
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Studying of Government's Incentive Policies for Reducing the Enterprises' Emissions in the Perspective of Recycle Economy
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作者 Yang Yang 《Meteorological and Environmental Research》 CAS 2014年第8期48-50,54,共4页
Economic development brings the great matedal wealth in China, and lays great risks to our life at the same time. The number of people who died of respiratory diseases is also increasing year by year as the increased ... Economic development brings the great matedal wealth in China, and lays great risks to our life at the same time. The number of people who died of respiratory diseases is also increasing year by year as the increased air pollution, especially the haze. Air pollution is mainly caused by enterprises. Though many incentive measures to reduce the emission has already been targeted to make by government, and there are some game spaces to achieve the goal of emission reduction between central and local governments, enterprises and governments, and among various local governments. Thus the result of policy implementation is greatly reduced. We think that the index of enterprise emission reduction will be fundamentally achieved to return the people a blue sky, only if the relevant rights with emission reduction between central and local governments can fully be taken into account to reasonably divide in the process of policy formulation and implementation; the local governments are guided from zero-sum game to non-zero-sum game in emission reduction; the collaborative model of the emission reduction is established between governments and enterprises. 展开更多
关键词 HAZE Emission reduction incentive policy China
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Construction of building energy conservation incentive policies under government regulation: Based on the subjects' behavior analysis
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作者 GUO Han-ding ZHANG Yin-xian +1 位作者 ZHAO Qian-qian REN Shao-ming 《Ecological Economy》 2017年第3期227-233,共7页
Building energy efficiency is a long-term strategy to achieve sustainable development, but the inconsistencies of main interests during the implementation lead to the need for government regulation in building energy ... Building energy efficiency is a long-term strategy to achieve sustainable development, but the inconsistencies of main interests during the implementation lead to the need for government regulation in building energy conservation. Implementation of building energy efficiency of government regulation covers three aspects of construction and involves relevant participators, so the paper analyzes interests and roles of the related subjects in building energy saving, explore the motivations and its conversion mechanism of each player, and dissect the game relationship of associated earnings of developers' and consumers' behaviors selection under government control. Finally, the paper proposes basic requirements of building incentive policies for related subjects under government control to regulate the main behaviors of subjects in building energy efficient buildings and achieve energy efficiency goals and balance of all parties' benefits. 展开更多
关键词 building energy efficiency subject behaviors benefit analysis government regulation incentive policies
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Research on Incentive Policies for Chinese Innovative Drug R&D - Taking Innovative Anti-tumor Drugs as an Example
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作者 Wang Yuejun Yang Yue Huang Zhe 《Asian Journal of Social Pharmacy》 2023年第4期303-314,共12页
Objective To provide reference for improving Chinese innovative drug research and development incentive policies.Methods Based on investigating the incentive policies for innovative drug research and development in cl... Objective To provide reference for improving Chinese innovative drug research and development incentive policies.Methods Based on investigating the incentive policies for innovative drug research and development in clinical research,evaluation and approval in China,anti-tumor drugs were taken as the research object to discuss relevant policies from the perspective of clinical trials and registration approval based on data statistics and current situation analysis.Results and Conclusion Driven by a series of incentive policies for innovative drug R&D,great achievements have been made on anti-tumor drugs.However,there are problems such as concentration of drug targets,homogenization of clinical trials,and gaps in some drugs with large clinical needs.To improve incentive policies for innovative drug R&D,China should adhere to the orientation of clinical value,focusing on basic research and translational research,improving evaluation and approval capabilities,and establishing a sound ecosystem for innovative drugs. 展开更多
关键词 innovative drug innovative anti-tumor drug incentive policy policy analysis
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A Study on Renewable Power Pricing Mechanism and Price Incentive Policies in China
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作者 Shi Jingli Energy Research Institute, National Development and Reform Commission 《Electricity》 2008年第3期18-21,共4页
The basic framework of price policies for promoting renewable power de- velopment in China is introduced. The background, concept and implementation of price policies, focused on wind power, biomass power and solar po... The basic framework of price policies for promoting renewable power de- velopment in China is introduced. The background, concept and implementation of price policies, focused on wind power, biomass power and solar power, are summarized in the article. The experiences and lessons of implementation of these price policies are analyzed. It is concluded that reasonable price policy is quite effective for promoting re- newable power development. According to the requirement of China's renewable power development, the suggestions for improving renewable power pricing mechanism and price incentive policies are proposed. 展开更多
关键词 A Study on renewable Power Pricing Mechanism and Price incentive policies in China
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GLOBAL POLICIES ON GREEN BUILDING CONSTRUCTION FROM 1990 TO 2019 被引量:1
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作者 Tahereh Khademi Adel Leyla Pirooznezhad +1 位作者 Mehdi Ravanshadnia Abbas Tajaddini 《Journal of Green Building》 2021年第4期227-245,共19页
Green Building Construction(GBC)is considered as an advancement towards sustainable development and providing a balance among health,economics,and social problems.Many countries have adopted various policies for GBC a... Green Building Construction(GBC)is considered as an advancement towards sustainable development and providing a balance among health,economics,and social problems.Many countries have adopted various policies for GBC according to their conditions and regulations,including incentives and deterring programs.This study reviews a scientometric analysis of some published articles on the policies,incentives,and barriers to GBC from 1990 to 2019.The required data has been collected from the Web of Science(WoS)database,and then analyzed using Histcite,CiteSpace,and VOSviewer software.To accomplish this study,many items have been identified and ranked such as top journals,keyword co-occurrence networks,cluster analysis,the strongest citation burst,co-citation articles,most citations per year,and countries’contribution to publishing,for the last three decades.Examining the trend of changes in publication of the related papers and interpretations of the analyses can be used for future research in each of the components,in addition to the creation of a knowledge-based view of past studies. 展开更多
关键词 green building construction(GBC) policies incentiveS scientometric
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Car Sales Service 4s Shop Incentives and Related Competitions
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作者 Xie siqi Chong yangjing Sun wenyuan 《数学计算(中英文版)》 2016年第1期15-20,共6页
In order to improve the car sales service 4S shop management level,improve the economic and social benefits of enterprises,incentives are used to encourage their own 4s shops.In this paper,throughout the related analy... In order to improve the car sales service 4S shop management level,improve the economic and social benefits of enterprises,incentives are used to encourage their own 4s shops.In this paper,throughout the related analysis of the quarterly and annual awards incentive program in large-scale domestic automobile enterprises,entropy method with MATLAB software is applied to establish the dimensional fit function.In the data processing,the multiple linear regression function into Lingo software is employed to get the best solution;and C language is used to run the screening data program through the consistency test program in the sensitivity and error analysis.First of all,consider the company to maximize profits and maximize the amount of complaints in the store to maintain a low target;in terms of staff,we should consider providing more incentives for employees;in the customer,the overall satisfaction,service Attitude,vehicle cleanliness based should be improved.And two programs for the monthly profit and excess profits of progressive incentives should also be improved. 展开更多
关键词 Entropy WEIGHT Method rELATEd INdICATOrS GrAY Prediction incentive Policy
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Optimization of Chinese power enterprises R&D staff incentive mechanism
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作者 SUN Jin-ting LI Ying +1 位作者 TIAN Si-jie ZHANG Lin-yue 《Ecological Economy》 2017年第1期59-68,共10页
With the deepening of electric power market reform in China,the monopoly edge of the state-owned electric power enterprises will lose.On the basis of the existing post performance salary mechanism,Chinese power enterp... With the deepening of electric power market reform in China,the monopoly edge of the state-owned electric power enterprises will lose.On the basis of the existing post performance salary mechanism,Chinese power enterprises need to optimize the incentive mechanism of R&D staff,to arouse the R&D staff's enthusiasm and creativity,to adapt to the new market competition and further improve market value.Whilst the incentive mechanism optimizing processing needs to consider not only the changing market environment but also the personal and working characteristics of R&D staff.This paper summarizes the characteristics of the current Chinese power enterprises' R&D staff:staff's theory quality is high,but insensitive to the market;they are confronted with heavy workload and diversified job choices;managers can observe their behavior choices or not;besides,the process of R&D is complex and the market reactions of R&D achievements are uncertain.Based on the premise of the above features,two incentive models are established in this paper from the point of view of enterprise managers.One is for the situation when staff's behavior choices can be observed;the other is for the situation when staff's behavior choices cannot be observed.Through solving the model,we analyze the optimization path of electric power enterprises R&D staff incentive mechanism under these conditions:(1) when staff's behavior choices can be observed,managers can pay more to the R&D staff who develop products with higher output value,in order to encourage them to work harder.(2) when staff's behavior choices cannot be observed,managers should take reasonable strategies according to the different situations:a.when R&D staff incentive totally depend on the market value of the R&D achievements,managers should allocate workload rationally according to their different technical levels;b.when the market reactions of R&D results become more precarious,managers need to reduce the incentive intensity which based on the market value and raise their fixed salary level;c.when R&D staff become more risk averse,managers should reduce the incentive intensity which based on the market value and raise their fixed salary level;on the contrary,managers should improve the incentive intensity and reduce the fixed salary level. 展开更多
关键词 electric power enterprises r&d staff incentive model incentive mechanism optimization
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Study on Financial and Taxation Incentives to Promote Innovation and Entrepreneurship in China
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作者 Yang Zhaiting 《学术界》 CSSCI 北大核心 2016年第11期291-296,共6页
Mass entrepreneurship and innovation are the key to the continued economic and social development in China For long,the nation's financial and taxation policies have been playing an active role in promoting innova... Mass entrepreneurship and innovation are the key to the continued economic and social development in China For long,the nation's financial and taxation policies have been playing an active role in promoting innovation,entrepreneurship and overall social and economic growth in China.This paper makes an analysis of the strengths and weaknesses of the current financial and taxation policies,and explores the opportunities and challenges faced by the current financial and taxation policies.To cultivate a sound environment across China for sustainable innovation and entrepreneurship,it calls for a multi-layered financial and taxation incentive mechanism featuring dynamically monitored taxation policies on hi-tech enterprisos,more favorable tax incentives for medium-and small-enterprises. 展开更多
关键词 大众创业 中国 创新 财税政策
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Empirical Research on the Influence of Marine High-end Human Resources on Marine Knowledge Innovation——With Organizational Incentive and Technological Innovation as Mediating Variable
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作者 Weihong Zhang 《Journal of Finance Research》 2020年第1期1-7,共7页
The main purpose of this paper is to explore the intermediary role of policy incentives and marine technological innovation in marine high-end human capital promoting marine knowledge innovation.Previous studies on th... The main purpose of this paper is to explore the intermediary role of policy incentives and marine technological innovation in marine high-end human capital promoting marine knowledge innovation.Previous studies on the impact of marine high-end human capital on marine knowledge innovation mainly focused on the direct impact of marine high-end human capital on marine knowledge innovation,while ignoring the role of intermediary variables.Based on 512 sample survey data from 138 organizations in 16 coastal cities of China,this paper uses structural equation model to examine the relationship between high-end human capital and policy incentives,technological innovation and marine knowledge innovation.The research shows that marine high-end human capital has an impact on marine knowledge innovation through policy incentives and marine technology innovation.Policy incentives and marine technology innovation play a full intermediary role in the relationship between marine high-end human capital and marine knowledge innovation. 展开更多
关键词 Marine high-end human capital Policy incentives Marine technology innovation Marine knowledge innovation
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Research on the Relationship between Salary Incentives for R&D Personnel and R&D Investment in China’s Pharmaceutical Industry
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作者 Wang Yuzhuo Wang Su Chen Yuwen 《Asian Journal of Social Pharmacy》 2021年第4期295-304,共10页
Objective To explore the relationship between salary incentives for R&D personnel and R&D investment in China’s pharmaceutical industry through an empirical analysis so as to propose suggestions for increasin... Objective To explore the relationship between salary incentives for R&D personnel and R&D investment in China’s pharmaceutical industry through an empirical analysis so as to propose suggestions for increasing more R&D investment from the perspective of stimulating R&D personnel.Methods Based on the relevant data of the China’s pharmaceutical industry in the“China High-tech Industry Statistical Yearbook”and other data from the National Bureau of Statistics from 1995 to 2018,co-integration tests was used to construct error correction models and Granger causality tests to explore the relationship between R&D personnel salary incentives and R&D investment.Results and Conclusion There is a long-term balanced relationship between the salary level of R&D personnel in China’s pharmaceutical industry and the investment of R&D.For the per capita salary of R&D personnel increases by 1 unit,the internal expenditure of R&D investment will increase by 2.2451 units.In the short term,the per capita salary of R&D personnel has a slight negative impact on the internal expenditure of R&D investment.In addition,the salary incentives for R&D personnel have the most significant role in promoting R&D investment after five years of implementation. 展开更多
关键词 pharmaceutical industry r&d investment salary incentives for r&d personnel cointegration test
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IN THE GREEN CLASSROOM-TAX POLICY OF ENVIRONMENTAL TAX RULES AND INCENTIVES:NEW DIRECTIONS IN TEACHING AND RESEARCH
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作者 Annette Nellen 《Journal of Green Building》 2017年第4期165-173,共9页
There is no shortage of tax rules that address energy and natural resources in some manner.There are taxes on most types of fuel,tax credits for energy saving devices,and various tax incentives to encourage specified ... There is no shortage of tax rules that address energy and natural resources in some manner.There are taxes on most types of fuel,tax credits for energy saving devices,and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient heaters.In addition,numerous proposals are offered annually by lawmakers at the federal,state and local levels that also address conservation,energy and innovation in conservation and energy-efficiencies.How do we know if existing rules and proposals are appropriate for a tax system?Principles of good tax policy can be applied to them to identify strengths,weaknesses and how to improve the rules and proposals.This article explains the principles of good tax policy,provides an example of their application and makes several sugges-tions of how this type of analysis can be incorporated into any classroom learning on green building topics.This exercise is not only for students with tax knowledge,but also engineers,scientists,architects,environmentalists,as well as everyone in our roles of citizen and voter. 展开更多
关键词 tax policy tax reform TrANSPArENCY tax preferences environmental tax rules environmental tax incentives
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国外激励企业R&D的财政政策趋势研究 被引量:8
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作者 程华 陈贤平 《科学学与科学技术管理》 CSSCI 北大核心 2006年第3期32-35,共4页
通过对激励企业R&D财政政策的研究,认为政府对企业R&D的激励力度逐步加大;中小企业研发、合作研发和跨国公司研发是各国财政政策的支持重点。激励政策工具主要有直接资助和间接激励。越来越多的国家倾向于间接激励方式。许多国... 通过对激励企业R&D财政政策的研究,认为政府对企业R&D的激励力度逐步加大;中小企业研发、合作研发和跨国公司研发是各国财政政策的支持重点。激励政策工具主要有直接资助和间接激励。越来越多的国家倾向于间接激励方式。许多国家开始采用研发人员个人所得税优惠政策。对我国研发激励政策提出相关建议。 展开更多
关键词 企业r&d 财政激励政策 趋势
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R&D税收优惠政策效果研究——企业研发费用加计扣除政策改革的一项准自然实验 被引量:12
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作者 高玥 徐勍 《产经评论》 CSSCI 北大核心 2020年第3期139-147,共9页
研发税收优惠是我国促进企业研发创新活动的重要政策工具之一。以企业研发费用加计扣除政策改革实践作为准自然实验,采用双重差分估计方法检验R&D税收优惠政策的实施效果。结果表明,与对照组企业相比,研发费用税前加计扣除政策改革... 研发税收优惠是我国促进企业研发创新活动的重要政策工具之一。以企业研发费用加计扣除政策改革实践作为准自然实验,采用双重差分估计方法检验R&D税收优惠政策的实施效果。结果表明,与对照组企业相比,研发费用税前加计扣除政策改革后,政策受惠组企业研发支出金额显著增加,同时,在多产业样本组,实验组企业的研发强度也显著提升,但在研发密集型产业,实验组企业的研发强度无显著变化。说明虽然研发费用加计扣除政策改革对企业提高研发费用具有一定的积极效应,但在加大研发投入强度方面对不同产业的促进程度存在差异,对研发密集型产业研发强度提升的影响相对较弱。因此,相关决策部门应进一步区分产业研发强度,制定更为精准的税收优惠政策。 展开更多
关键词 r&d税收优惠 政策效果 企业研发费用加计扣除政策 产业研发差异
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高技术企业R&D投入税收激励政策的国内外比较及思考 被引量:2
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作者 熊莉 朱宝林 《金陵科技学院学报(社会科学版)》 2014年第2期29-33,共5页
分析了税收优惠政策对高技术企业R&D投入的激励机制,并对美国、英国、加拿大、日本、韩国等国家的R&D税收激励政策和我国科技税收优惠政策的改革及现行R&D税收激励政策进行了分析,在借鉴国际经验的基础上提出我国科技税收... 分析了税收优惠政策对高技术企业R&D投入的激励机制,并对美国、英国、加拿大、日本、韩国等国家的R&D税收激励政策和我国科技税收优惠政策的改革及现行R&D税收激励政策进行了分析,在借鉴国际经验的基础上提出我国科技税收优惠政策改革的思路。 展开更多
关键词 高技术企业 税收激励政策 r&d投入 国际比较
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所得税优惠对企业R&D投入的激励效应——基于福建省上市高新技术企业的数据 被引量:1
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作者 廖添土 肖锦生 《福建农林大学学报(哲学社会科学版)》 2018年第6期49-54,共6页
基于福建省R&D经费支出现状的分析,以2012—2016年福建省上市高新技术企业作为研究样本,研究所得税优惠对企业R&D投入的激励效应。结果表明,福建省科技投入强度总体不足,但所得税优惠对企业R&D投入具有明显的激励效应,企业... 基于福建省R&D经费支出现状的分析,以2012—2016年福建省上市高新技术企业作为研究样本,研究所得税优惠对企业R&D投入的激励效应。结果表明,福建省科技投入强度总体不足,但所得税优惠对企业R&D投入具有明显的激励效应,企业规模、无形资产、市场销售情况、资产负债率与企业R&D投入密切相关。据此,提出营造公平竞争的税收环境以规范税收优惠政策的设计、优化税收的相关配套服务以提升税收优惠政策的作用等对策,以更好地促进社会的创新创业发展。 展开更多
关键词 所得税优惠 高新技术企业 r&d投入 激励效应
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R&D税收激励有效性与影响因素——基于15%税率式优惠和研发加计扣除政策的实证比较分析 被引量:24
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作者 吴松彬 黄惠丹 张凯 《科技进步与对策》 CSSCI 北大核心 2019年第11期117-124,共8页
基于生产函数理论抽象出盈利能力和研发程度是R&D税收激励效应的两个关键因素,进而采用2012-2015年全国高新技术企业调查数据,分别检验了15%税率式优惠与研发加计扣除政策的有效性及其影响因素。实证结果表明:15%税率式优惠与加计... 基于生产函数理论抽象出盈利能力和研发程度是R&D税收激励效应的两个关键因素,进而采用2012-2015年全国高新技术企业调查数据,分别检验了15%税率式优惠与研发加计扣除政策的有效性及其影响因素。实证结果表明:15%税率式优惠与加计扣除政策均能激励企业创新,而加计扣除激励效果显著优于15%税率式优惠;15%税率式优惠政策效应受企业盈利能力影响较大,而加计扣除政策受企业研发投入的作用较大;15%税率式优惠政策对高新制造业、服务业和文化产业创新激励效果不显著,而加计扣除对高新制造业和文化产业研发密集型行业创新具有显著的激励作用;15%税率式激励对成熟度较高企业创新具有较好的激励效应,而研发费用加计扣除政策对成熟度较低企业创新具有较强的促进作用。 展开更多
关键词 r&d税收激励 财税政策 15%税率式优惠 研发加计扣除
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PUBLIC POLICY AND IMPACTS ON ADOPTION OF SUSTAINABLE BUILT ENVIRONMENTS: LEARNING FROM THE CONSTUCTION INDUSTRY PLAYMAKERS 被引量:1
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作者 Timothy D.Mulligan Sinem Mollaoglu-Korkmaz +1 位作者 Russell Cotner Adrienne Domas Goldsberry 《Journal of Green Building》 2014年第2期182-202,共21页
Sustainable practices in the built environment are becoming a more common phenomona as market penetration of green buildings grow. Despite the reported benefits of green buildings, barriers to sustainability still exi... Sustainable practices in the built environment are becoming a more common phenomona as market penetration of green buildings grow. Despite the reported benefits of green buildings, barriers to sustainability still exist. To motivate wider adoption of sustainable built environments, this research studies public policy and its impacts. The study aims to understand the links between public policy, construction playmakers’ (e.g., organizations’, institutions’, business owners’, and developers’) motivation to build green, and growth of sustainable built environments in the United States. As a step forward in this direction, this paper focuses on the case of Michigan and explores construction playmakers’ motivations to build and/or occupy sustainable buildings and how effective current public policy in Michigan is at addressing these motivations.There is little research on the links among legislation, construction playmakers’ motivation to build green, and the growth of sustainable built environment in the United States. This article’s findings show that: 1) green building costs are still the most frequently-reported barrier to green building, 2) property developers are significantly less likely to utilize green building practices than other construction playmakers, 3) single-family residential buildings were the least likely building type to receive green certifications, and 4) construction playmakers report low levels of green policy awareness and use despite the presence of relevant public policies. These findings will provide direction for policy makers and advocates in creating policy that will effectively promote green building construction. 展开更多
关键词 SUSTAINABILITY green building construction POLICY incentiveS barriers
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创新激励政策视角下江西省上市公司R&D效率研究 被引量:1
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作者 黎子霁 唐昆 《无锡商业职业技术学院学报》 2019年第5期10-15,共6页
以2015—2017年江西省17家上市企业的3年平均数据为基础,采用DEA-Tobit两步法来研究创新激励政策对企业R&D效率的影响。首先测算企业R&D活动的生产效率、纯技术效率、规模效率,其次根据测算结果,以研发费用加计扣除、政府创新... 以2015—2017年江西省17家上市企业的3年平均数据为基础,采用DEA-Tobit两步法来研究创新激励政策对企业R&D效率的影响。首先测算企业R&D活动的生产效率、纯技术效率、规模效率,其次根据测算结果,以研发费用加计扣除、政府创新补助等政策为自变量,建立回归模型,进一步分析影响江西省上市企业R&D投入效率的相关因素。结果显示:江西省上市企业R&D效率普遍偏低;政府研发投入补助有利于提升企业R&D技术效率,但会使企业依赖补助反而减少了有效研发,因此生产与规模效率作用不佳;研发费用加计扣除政策促进了企业研发人员与资金投入,有助于提升R&D强度。 展开更多
关键词 创新激励政策 江西省上市公司 r&d效率
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