税收优惠政策对企业技术创新的影响研究——基于上市公司的微观视角  被引量:6

The Influence of Preferential Tax Policy on Enterprises Technology Innovation Based on the Micro Perspective of Listed Companies

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作  者:潘孝珍[1] 

机构地区:[1]杭州电子科技大学会计学院,浙江杭州310018

出  处:《杭州电子科技大学学报(社会科学版)》2015年第3期27-34,共8页Journal of Hangzhou Dianzi University:Social Sciences

基  金:国家社会科学基金重大项目(12&ZD044);教育部人文社会科学青年基金项目(10YJC790326)

摘  要:企业技术创新具有正外部性和不确定性,政府有必要通过税收优惠政策来激励企业开展技术创新活动。现有文献主要从宏观层面分析税收优惠对企业技术创新行为的影响,文章以我国上市公司为样本,构建名义税收优惠、实际税收优惠和税费返还率三个指标来衡量企业享受的税收优惠水平,从微观视角研究政府税收优惠政策对企业技术创新活动的影响。研究结果表明:企业的名义税收优惠水平和实际税收优惠水平都与其技术创新规模显著正相关,税费返还率则与其技术创新规模不相关。Enterprise's technology innovation has a positive externality and uncertainty,it is necessary for the government to encourage enterprises to carry out their technology innovation activities with tax preferential policies. The existing literature analysis of the impact of tax preference on the enterprise's technological innovation mainly from the macro level,and this paper takes China's listed company as a sample,and constructs the nominal tax preference,the actual tax preference and the tax refund rate as the three indicators to measure the enterprise's tax preferential level from the micro perspective to study the influence of government's preferential tax policy on the enterprise's technology innovation. The results show that both the enterprise's nominal tax preference and the actual tax preference have a significantly positive correlation with the technology innovation,and the tax refund rate is uncorrelated with it.

关 键 词:税收优惠 技术创新 微观视角 

分 类 号:F810.422[经济管理—财政学]

 

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