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税收优惠是政府激励信息经济发展的重要政策工具。因子分析发现:我国信息经济发展水平最高的五个省市依次是广东、江苏、浙江、山东和北京。在此基础上,通过建立空间杜宾模型研究发现,税收优惠对信息经济发展具有一定的激励效应,具体表现为:名义税收优惠与信息经济发展水平正相关,其空间滞后项与地区信息经济发展水平显著负相关;实际税收优惠及其空间滞后项与信息经济发展水平不相关。因此,我国地方政府应该真正落实税收优惠相关政策,切实发挥税收优惠对信息经济发展的激励效应。
Tax incentives are an important policy tool for government to stimulate the development of information economy. Factor analysis shows that the five provinces and cities with the highest level of information economy development in our country are Guangdong, Jiangsu, Zhejiang, Shandong and Beijing in turn. On the basis of this, we found through the establishment of the model of spatial Dobbin model that the tax incentives have a certain incentive effect on the development of information economy. The concrete manifestation is that nominal tax incentives are positively correlated with the level of information economy development, and the lagged space terms and the development of regional information economy There was a significant negative correlation between actual tax benefits and their lagged space and the level of information economy development. Therefore, the local government in our country should really implement the relevant policy of tax preference, and give full play to the incentive effect of tax preference on the development of information economy.