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经济效益、技术创新、结构优化、绿色发展是转型升级的主要内涵。税式支出和财政补贴是最为常见的财税激励工具。本文对工业行业按要素密集度进行了分类,实证检验了研发税式支出和财政补贴对工业企业转型升级的激励效应及差异。结果表明:从整体上看,与财政补贴相比,税式支出对大中型工业企业的转型升级激励作用更为显著;按要素密集度分行业来看,税式支出对高新技术行业的激励作用更为明显。
Economic benefits, technological innovation, structural optimization and green development are the main contents of the transformation and upgrading. Tax expenditures and financial subsidies are the most common fiscal and taxation incentives. In this paper, we classify the industries according to the factor intensity, and empirically test the incentive effects and differences of R & D tax expenditure and financial subsidies on the transformation and upgrading of industrial enterprises. The results show that, overall, compared with the financial subsidies, the tax expenditures have a more significant effect on the transformation and upgrading of large and medium-sized industrial enterprises. In terms of factors-intensive industries, the incentive effect of tax expenditures on high-tech industries More obvious.