生物育种产业的投资风险与税收激励政策评估  

Evaluation of Investment Risks and Tax Incentive Policies in the Bio-Breeding Industry

作　　者：王盼盼[1] Wang Panpan(Jiyuan Vocational and Technical College,Jiyuan,459000)

机构地区：[1]济源职业技术学院,济源459000

出　　处：《分子植物育种》2025年第2期647-652,共6页Molecular Plant Breeding

摘　　要：本研究系统评估了生物育种产业在发展过程中面临的技术、市场、政策和财务等多方面的投资风险,并探讨了全球主要国家和地区的税收激励政策及其效果。通过分析典型企业的案例,揭示了大型企业和中小型企业在应对投资风险和利用税收激励政策方面的不同策略和经验。研究发现,技术创新、市场调研、政策参与和多元化融资是有效管理投资风险的重要手段,而优化税收激励政策则能够显著降低企业税负,促进技术研发和市场扩展。针对性政策、提高透明度和简化申请流程、加强政策宣传和指导、定期评估和调整政策是优化税收激励政策的关键措施。本研究总结了生物育种产业投资风险管理和税收激励政策的现状和趋势,为政府政策制定和企业风险管理提供了参考。This study systematically evaluated the investment r isks faced by the biological breeding industry in terms of technology,market,policy,and finance during its development process,and explored the tax incentive policies and their effects in major countries and regions around the world.By analyzing typical cases of enterprises,this study reveals the different strategies and experiences of large enterprises and small and medium-sized enterprises in dealing with investment risks and utilizing tax incentive policies.It has found that technological innovation,market research,policy participation,and diversified financing are important means of effectively managing investment risks,while optimizing tax incentive policies can significantly reduce corporate tax burdens,promote technology research and development,and market expansion.Targeted policies,increased transparency and simplified application processes,strengthened policy promotion and guidance,regular evaluation and adjustment of policies are key measures to optimize tax incentive policies.This study summarizes the current situation and trends of investment risk management and tax incentive policies in the biological breeding industry,providing reference for government policy-making and enterprise risk management.

关 键 词：生物育种 投资风险 税收激励政策 技术创新 市场前景 

分 类 号：F27[经济管理—企业管理]