| 小微企业税收优惠对研发投入的激励效应研究* |
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| 引用本文： | 刘卫忠,许龙,张同建.小微企业税收优惠对研发投入的激励效应研究*[J].科技管理研究,2019(22). |
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| 作者姓名： | 刘卫忠 许龙 张同建 |
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| 作者单位： | 江苏大学 管理学院,江苏大学 管理学院,江苏大学 管理学院 |
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| 基金项目： | 国家社科基金项目：“产学研互惠性协同创新机制研究（17BJL075）” |
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| 摘 要： | 小微企业是江苏省经济的半壁江山,江苏省小微企业同样存在着研发投入不足的弊端。税收优惠是促进研发投入的渠道之一,但税收优惠在设计上尚存在许多问题。实证性的研究检验了江苏省小微企业税收优惠对研发投入的影响,揭示了税收优惠对研发投入的直接和间接促进机理,提出了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。
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| 关 键 词： | 小微企业 税收优惠 研发投入 交互效应 |
| 收稿时间： | 2018/11/19 0:00:00 |
| 修稿时间： | 2019/3/1 0:00:00 |
Research on incentive effect of tax preference on R & D Investment in small and Micro Enterprises |
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| Abstract: | Small and Micro Enterprises are half of Jiangsu province economy. Small and micro enterprises in Jiangsu Province also have the drawbacks of inadequate R D investment. Tax preference is one of the channels to promote R D investment, but there are still many problems in the design of tax preference. 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. |
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| Keywords: | small and micro enterprises tax preference R D investment interaction effect |
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