企业科技创新与税收激励研究的国内文献综述  

A Literature Review of Domestic Studies on Enterprise Technological Innovation and Tax Incentive

作　　者：王苗[1] 朱永华[1] 王佐民[1] 王堃[1] 

机构地区：[1]武汉工程大学管理学院,湖北武汉430205

出　　处：《商业经济》2012年第12期47-48,95,共3页Business & Economy

基　　金：武汉工程大学研究生教育创新基金:湖北企业科技创新与税收激励政策研究(2012G310);湖北企业科技创新与税收激励政策研究(2011jyte112);湖北民营科技型企业创新关联测度及问题研究

摘　　要：当代社会,科技创新已经成为国际竞争的决定性因素。而税收激励是政府采取鼓励科技创新措施中比较行之有效的方式。当前大多数学者都认识到应当通过税收政策对科技创新进行支持,鼓励科技创新活动,增强国家的科技竞争力,而且不少学者建立了模型,对税收激励措施的有效性进行了实证分析,但结论各不相同。这一状况表明,基于基础理论的实证研究将有待于进一步提高,以期找出更适合实际的结构模型,对税收激励提出更好的建议。Technological innovation is the decisive factor of international competitiveness in contemporary society. To encourage technological innovation, tax incentive is the effective one among measures adopted by the government. Most researchers now recognize that, we should motivate technological innovation, encourage technological activities and enhance national technological competitiveness through adjustment of tax policy. Moreover, many researchers established models, took empirical analysis on the effectiveness of tax incentive, however, with distinctive conclusions. This situation demonstrates that empirical researches based on fundamental theories need to be improved so as to find out more practical structural model and offer better suggestions to tax incentive policies.

关 键 词：科技创新 税收政策 激励 国内文献 综述 

分 类 号：F640[经济管理—产业经济]