基于税收优惠影响企业自主创新的效用评估研究——以安徽省为例  

Research on the utility evaluation of enterprise independent innovation based on tax preference——a case study of Anhui Province

作　　者：易卿 樊骋[1] 张娟[1] YI Qing;FAN Cheng;ZHANG Juan(College of Economics and Technology,Anhui Agricultural University,Hefei 230000,Anhui,China)

机构地区：[1]安徽农业大学经济技术学院,安徽合肥230000

出　　处：《贵阳学院学报（自然科学版）》2021年第4期50-54,共5页Journal of Guiyang University：Natural Sciences

基　　金：安徽省质量工程教研项目“‘新冠疫情’影响下应用型本科国际经济与贸易专业线上线下教学质量监控体系的构建研究”(项目编号:2020jyxm1828);安徽省级人文社科重点项目“‘跨境电商’对安徽物流企业的影响与对策研究——以H企业为例”(项目编号:SK2018A0985)。

摘　　要：研究税收优惠政策下的企业自主创新的影响因素,并构建回归分析模型,提出企业自主创新效果的评价体系。以安徽省为例,经回归分析得出各模型的解释率达到了97%,同时得出了企业的自主创新与企业所得税的优惠政策呈现正相关性,并在实际数据分析中得出了安徽省企业自主创新实施效果逐渐向好。以上结果说明研究中对税收优惠政策下的企业自主创新效果评估有效,且在税收优惠政策下,安徽省的企业创新也在逐步提升。In the research,the influencing factors of enterprise independent innovation under tax preferential policies are analyzed,and the regression analysis model is constructed,so as to put forward the evaluation system of enterprise independent innovation effect.Results taking Anhui Province as an example,through regression analysis,it is concluded that the interpretation rate of each model has reached 97%.At the same time,it is concluded that there is a positive correlation between enterprise independent innovation and preferential policies of enterprise income tax.In the analysis of actual data,it is concluded that the implementation effect of enterprise independent innovation in Anhui Province is getting better and better.The above results show that the evaluation of the effect of enterprise independent innovation under the preferential tax policy is effective,and the enterprise innovation in Anhui Province is also gradually improving under the preferential tax policy.

关 键 词：自主创新 税收优惠政策 回归分析 评估 

分 类 号：F279[经济管理—企业管理]