作　　者： ;

机构地区： 广东轻工职业技术学院

出　　处： 《商业经济》 2020年第7期144-147,共4页

摘　　要： 采用2014-2018年信息技术产业上市公司数据作为研究对象,实证检验政府补助、税收优惠对企业研发投入的激励效应。研究结果表明:政府补助与税收优惠均对企业研发投入具有显著的激励效应,总体而言,政府补助对企业研发投入的激励效应优于税收优惠政策。但进一步的研究结果显示:在国有企业,税收优惠对企业研发投入的激励作用优于政府补助。 Using the data of listed Companies in information technology industry from 2014 to 2018 as the research object,this paper empirically tests the incentive effect of government subsidies and tax incentives on enterprise R&D investment.The results show that both government subsidies and tax incentives have significant incentive effect on R&D investment of enterprises.In general,the incentive effect of government subsidies on R&D investment of enterprises is better than that of tax policies.But the further research results show that in the state-owned enterprises,the incentive effect of tax incentives on enterprise R&D investment is better than that of government subsidies.

关 键 词： 政府补助 税收优惠 研发投入 激励效应

领　　域： [经济管理—财政学]