| 税收优惠、财政补贴与中关村企业创新投入——基于倾向得分匹配法的实证研究 |
| |
| 引用本文： | 马玉琪,扈瑞鹏,赵彦云.税收优惠、财政补贴与中关村企业创新投入——基于倾向得分匹配法的实证研究[J].科技管理研究,2016(19):1-6. |
| |
| 作者姓名： | 马玉琪 扈瑞鹏 赵彦云 |
| |
| 作者单位： | 中国人民大学统计学院,北京,100872 |
| |
| 基金项目： | 国家社会科学基金重大项目 |
| |
| 摘 要： | 采用倾向得分匹配法评估税收优惠和财政补贴对中关村高新技术企业自主创新投入的激励效果。研究结果表明:经营状况越好、创新能力越强、知识资本越充足、规模越小的企业越易获得这两种政策扶持;成立时间越短的企业越易获得税收优惠,但这一因素对获得政府补贴无显著影响;税收优惠对企业创新投入有显著的激励作用;财政补贴对创新投入具有一定的正向影响,但与税收优惠相比效果不明显,在解决市场失灵的同时产生了一定程度的政策失灵。
|
| 关 键 词： | 技术创新 税收优惠、财政补贴 倾向得分匹配 高新技术企业 |
| 收稿时间： | 2015/12/30 0:00:00 |
| 修稿时间： | 2016/3/19 0:00:00 |
Tax Incentive,Financial Subsidy and Innovation Investment of Zhongguancun Enterprises:An Empirical Study Based on Propensity Score Matching Method |
| |
| Abstract: | Propensity Score Matching Model is utilized in this paper to evaluate the incentive effect of tax incentive and financial subsidy on independent innovation investment of high-tech enterprises in Zhongguancun. The results reveal that: Enterprises are more likely to obtain these two support policies with better operating conditions, stronger innovation abilities, more knowledge capital stocks and smaller companies size; The shorter companies history , the more easily enterprises obtain tax incentive, but time is not a significant factor for enterprises to obtain government subsidy ; Tax incentive can effectively promote high-tech enterprises to carry out innovation activities; Financial subsidy has some positive effect on promoting innovation spending of high-tech enterprise, but compared with tax incentive, the effect of financial subsidy is not obvious, there are certain degree of policy imperfection when addressing market failure. |
| |
| Keywords: | technology innovation tax incentive financial subsidy propensity score matching high-tech enterprises |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
| 点击此处可从《科技管理研究》浏览原始摘要信息 |
| 点击此处可从《科技管理研究》下载免费的PDF全文 |
|
