创新补贴、税收优惠与高新技术产业研发产出  

Innovation Subsidies,Tax Incentives and High-tech Industry R&D Output

作　　者：彭若弘[1] 苏玉苗 PENG Ruo-hong;SU Yu-miao(School of Economics and Management,Beijing University of Posts and Telecommunications,Beijing 100876,China)

机构地区：[1]北京邮电大学经济管理学院

出　　处：《北京邮电大学学报（社会科学版）》2019年第6期77-89,共13页Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)

摘　　要：论文探讨了政府的研发补贴、专利、知识产权补贴、成果转化补贴以及税收优惠等各种政策对高新技术企业创新产出的作用机制,并通过分样本研究深入分析各项补贴作用的差异性。结果表明,各项补贴的激励效果不仅在企业不同阶段的研发产出间不同,在不同产权性质、不同规模、不同行业的高新技术企业间亦存在差异。因此要提高政府研发补助的效果:一是要坚持对研发补助的精细化管理,依据补助目的灵活运用各项补助政策;二是政府仍需优化资源配置,针对不同产权性质、不同规模、不同产业的企业实施差异化的补助策略,最大限度发挥各项补助资源对企业研发产出的激励作用。The role of various government policies such as research and development( R&D) subsidies,patents,intellectual property subsidies,achievement transformation subsidies and tax incentives on innovation output of high-tech enterprises is explored,and the differences in subsidies through sub-sample research are analyzed.The results show that the incentive effect of each subsidy is different not only among the R&D output of different stages of the enterprises,but also among the high-tech enterprises with different property rights,scales and industries. This means that to improve the effectiveness of government R&D subsidies,first,the refined management of R&D subsidies must be implemented,and various subsidy policies should be flexibly applied according to the purpose of subsidies. Second,the government still needs to optimize resource allocation,implement differentiated subsidy strategies for different characteristics of property rights,scales and industries,and maximize the incentive effect of various subsidy resources on enterprise R&D output.

关 键 词：创新补贴 税收优惠 创新产出 产业政策 

分 类 号：F810[经济管理—财政学]