R&D补贴、税收激励与企业创新新颖度提升——基于企业规模的比较研究  

R&D Subsidies,Tax Incentives and Enterprise's Innovation Novelty Upgrading——A Comparative Research on Enterprise's Scale

作　　者：李艳华[1] 

机构地区：[1]北京工商大学商学院,北京100048

出　　处：《科技管理研究》2015年第5期1-5,共5页Science and Technology Management Research

基　　金：北京市青年英才计划项目"经济与生态协同的北京市技术创新政策作用机理与决策研究"(YETP1455)

摘　　要：提出R&D补贴和税收激励与企业创新活动及创新新颖度提升之间关系的概念模型并进行实证检验。研究发现,R&D补贴对中小企业创新新颖度提升有显著正向影响,税收激励对大企业创新新颖度提升有显著正向影响,内部研发和设备升级在2种财税支持政策和企业创新新颖度提升之间发挥一定的中介作用,并由此提出相应的政策启示。An empirical test is demonstrated in order to analyze the different effects of government R＆D subsidies, tax in- centives on enterprises ＇ innovation novelty upgrading between different enterprise ＇ s scales. The results show that R＆D subsidies contribute to SMEs＇ innovation novelty upgrading; tax incentives have positive effect on large-scale enterprises＇ innovation novelty upgrading; internal R＆D and equipment upgrading has mediating effect between the two innovation poli- cies and enterprises＇ innovation novelty upgrading. Policy implications are proposed based on the research results.

关 键 词：R&D补贴 税收激励 创新活动 创新新颖度提升 企业规模 

分 类 号：F812.42[经济管理—财政学] F273.1