小微企业税收优惠对研发投入的激励效应研究——基于江苏省小微企业的数据检验  

Research on Incentive Effect of Tax Preference on R&D Investment in Small and Micro Enterprises Based on the Data Test of Small and Micro Enterprises in Jiangsu Province

作　　者：刘卫忠[1] 许龙[1] 张同建[1] 徐红梅[1] Liu Weizhong;Xu Long;Zhang Tongjian;Xu Hongmei(Management School,Jiangsu University,Zhenjiang 212013,China)

机构地区：[1]江苏大学管理学院

出　　处：《科技管理研究》2019年第22期35-40,共6页Science and Technology Management Research

基　　金：国家社会科学基金项目“产学研互惠性协同创新机制研究”(17BJL075)

摘　　要：实证性的研究检验江苏省小微企业税收优惠对研发投入的影响,揭示税收优惠对研发投入的直接和间接促进机理,提出税收优惠的改进方向和小微企业的响应措施,从而更为有效地推进小微企业的研发投入,并增进小微企业的技术创新。The empirical study examines the effect of tax preference on R&D investment in Jiangsu Province, reveals the mechanism of direct and indirect influence of tax preference on R&D investment, and puts forward the direction of improvement of tax preference and the corresponding measures for small and micro enterprises. Thus, the R & D investment of small and micro enterprises is promoted more effectively, and the technological innovation of small and micro enterprises is enhanced.

关 键 词：小微企业 税收优惠 研发投入 交互效应 

分 类 号：F272.4[经济管理—企业管理]