巨额减免税是否有效促进中国高新技术产业发展

被引：66

作者：

李林木 ^{[1
]}

郭存芝 ^{[2
]}

机构：

[1] 南京财经大学财政与税务学院

[2] 南京财经大学经济学院

来源：

财贸经济 | 2014年 / 05期

关键词：

税收减免; 研究与开发; 高新技术产业;

D O I：

10.19795/j.cnki.cn11-1166/f.2014.05.002

中图分类号：

F812.42 [税收]; F276.44 [高新技术企业];

学科分类号：

摘要：

基于全国高新技术产业减免税调查和相关指标的省级面板数据实证研究发现:减免税能有效刺激企业增加研发投入,但短期对研发产出、产业发展速度与规模没有明显效应。就减免税对研发经费投入的影响而言,分税种看,所得税和流转税减免都有显著效应,但后者激励作用更大;分地区看,减免税只对东部企业有显著效应;分经济类型看,减免税对内、外资企业都有显著效应,但对外资企业的刺激作用更强。就减免税对研发人员投入的影响而言,总体上也有显著效应,但分税种、分地区、分经济类型看,只对外资企业有明显刺激作用。因此,我国今后应当将高新技术产业减免税重点由生产、销售环节转到研发投入环节,并保留和完善流转税优惠与所得税优惠并用的税收激励体系。

引用

页码：14 / 26

页数：13

共 18 条

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