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本文以甘肃省规模以上工业企业数据为基础,借助灰色理论对R&D税收激励政策实施情况进行分析与预测,得出如下结论:R&D税收激励政策的实施存在不均衡现象,企业享受税收减免的多少与企业规模大小成正比;规模大小、R&D资金投入和R&D人员投入是影响企业享受税收减免的重要因素;不同规模工业企业在R&D投入以及技术创新方式选择上有不同的偏好;2014~2020年,大型企业享受的R&D税收减免额在波动中快速上升,中小型企业享受的R&D税收减免额较小且增幅不大,政策享受的“两极分化”问题将加剧。
Based on the data of industrial enterprises above designated size in Gansu Province, this paper analyzes and forecasts the implementation of R & D tax incentives with gray theory, and draws the following conclusions: The implementation of tax incentive policies in R & D is imbalanced, how much Size of enterprises, R & D investment and investment in R & D personnel are important factors affecting enterprises to enjoy tax relief; different scale industrial enterprises in R & D investment and technological innovation have different preferences; from 2014 to 2020, large R & D tax relief enjoyed by enterprises enjoyed a rapid rise in fluctuation. The small and small increase in R & D tax relief enjoyed by small and medium-sized enterprises will exacerbate the problem of “polarization” enjoyed by the policy.