本文關(guān)鍵詞： 財(cái)政補(bǔ)貼 稅收優(yōu)惠 戰(zhàn)略性新興產(chǎn)業(yè) 專利產(chǎn)出　出處：《稅務(wù)研究》2017年04期 　論文類型：期刊論文

【摘要】：本文在對(duì)我國(guó)戰(zhàn)略性新興產(chǎn)業(yè)補(bǔ)貼與稅收優(yōu)惠政策現(xiàn)狀進(jìn)行全面梳理的基礎(chǔ)上,運(yùn)用滬市137家戰(zhàn)略性新興產(chǎn)業(yè)上市公司的微觀數(shù)據(jù)實(shí)證考察財(cái)政補(bǔ)貼與稅收優(yōu)惠對(duì)其專利產(chǎn)出的影響,發(fā)現(xiàn)雖然財(cái)政補(bǔ)貼能直接增加戰(zhàn)略性新興產(chǎn)業(yè)的專利產(chǎn)出,但激勵(lì)效果并不顯著,而且財(cái)政補(bǔ)貼通過(guò)企業(yè)研發(fā)費(fèi)用投入的間接效應(yīng)還抑制了專利產(chǎn)出的增加。與之相對(duì)應(yīng),稅收優(yōu)惠對(duì)戰(zhàn)略性新興產(chǎn)業(yè)專利產(chǎn)出的直接影響和通過(guò)人力資本所傳導(dǎo)的間接影響均不利于其專利產(chǎn)出的增加,但稅收優(yōu)惠通過(guò)企業(yè)研發(fā)費(fèi)用投入的間接作用對(duì)專利產(chǎn)出的增加具有顯著的激勵(lì)效果。
[Abstract]:In this paper, the strategic emerging industries in China subsidies and tax incentives on the basis of a comprehensive combing of the status quo. Using the microcosmic data of 137 strategic emerging industry listed companies in Shanghai Stock Exchange, the paper investigates the impact of financial subsidies and tax preferences on their patent output. It is found that although financial subsidies can directly increase the patent output of strategic emerging industries, the incentive effect is not significant. Moreover, the indirect effect of financial subsidy through the enterprise R & D expenditure also restrains the increase of patent output. The direct impact of tax preference on the patent output of strategic emerging industries and the indirect influence transmitted through human capital are not conducive to the increase of patent output. But the tax preference has significant incentive effect on the increase of patent output through the indirect effect of enterprise R & D expenditure.
【作者單位】： 安徽財(cái)經(jīng)大學(xué)財(cái)政與公共管理學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金重點(diǎn)項(xiàng)目“財(cái)稅政策提升戰(zhàn)略性新興產(chǎn)業(yè)創(chuàng)新績(jī)效的激勵(lì)機(jī)制與效應(yīng)比較研究”(批準(zhǔn)號(hào):16AJY022) 教育部人文社會(huì)科學(xué)研究青年項(xiàng)目“財(cái)政補(bǔ)貼、稅收優(yōu)惠與戰(zhàn)略性新興產(chǎn)業(yè)創(chuàng)新績(jī)效研究”(項(xiàng)目編號(hào):15YJCZH020)的階段性成果
【分類號(hào)】：F812.42;F812.45;F276.44
【正文快照】： 發(fā)展戰(zhàn)略性新興產(chǎn)業(yè)是推動(dòng)我國(guó)產(chǎn)業(yè)結(jié)構(gòu)轉(zhuǎn)型技術(shù)進(jìn)步激勵(lì)和產(chǎn)業(yè)成果轉(zhuǎn)化也未取得關(guān)鍵性突升級(jí),搶占新一輪經(jīng)濟(jì)制高點(diǎn)的重大戰(zhàn)略決策,也破。因此,如何有效利用財(cái)政補(bǔ)貼與稅收優(yōu)惠等激是建立創(chuàng)新型國(guó)家和提高綜合國(guó)力的必然選擇。勵(lì)政策助推我國(guó)戰(zhàn)略性新興產(chǎn)業(yè)走上健康持續(xù)發(fā)展2

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