摘要: |
税收优惠政策的实施,降低了政府的税收收入。但是,税收激励的效率如何,即政府每牺牲1元钱的税收收入能换来多少元民间对R&D的投资?是否所有税收激励措施都能起到明显的效果,能否实现预期的激励目标?我国采取了许多激励R&D投入的税收优惠措施,但实施效果如何,目前国内尚缺少相关的实证分析。由此,结合国外研究成果对此作了具体分析。 |
关键词: 税收优惠 R&D投资 绩效评价 企业 盈利潜力 软环境 |
DOI: |
分类号:F810.42 F273.1 |
基金项目: |
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Impact of Revenue Stimulation on R&D investment:Empirical Analysis and Policy-Implement Selection |
WU Xiu-bo
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Abstract: |
The implementation of the policy of revenue preference reduces the income of government revenue, but what is the effectiveness of such revenue stimulation, that is , how many yuan will be added to R&D investment by one yuan reduction of government revenue |
Key words: revenue preference,R&D investment,performance evaluation |