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2008年《高新技术企业认定管理办法》的出台,规范了我国高新技术企业的认定条件和认定流程,为实现“扶持和鼓励高新技术企业的发展”的目标提供了制度保障。从2008年以来,我国高新技术企业减免税政策实施效果如何,是否能够有效激励企业的创新活动,进而推动企业绩效的提高?本文尝试建立税收激励、研发投入与企业绩效三者关系的估算模型,基于东部沿海某省高新技术企业2008-2013年的统计数据,探讨高新技术企业减免税政策、企业研发投入与企业绩效的作用机制,尝试解释三者的关系。
The promulgation of the “Measures for the Accreditation of High-tech Enterprises in 2008” promulgated and regulated the conditions for accreditation and determination of high-tech enterprises in our country and provided institutional guarantees for the realization of the objective of “supporting and encouraging the development of hi-tech enterprises.” Since 2008, whether the implementation of the tax reduction and exemption policies for high-tech enterprises in our country can effectively stimulate the innovation activities of enterprises and then promote the improvement of corporate performance.This paper attempts to establish an estimation model of the relationship between tax incentives, R & D investment and business performance, Based on the statistics of high-tech enterprises in a certain province along the east coast in 2008-2013, this paper explores the mechanism of the tax relief for high-tech enterprises, investment in R & D and performance of enterprises, trying to explain the relationship among the three.