税收优惠对节能环保产业技术创新影响实证研究

发布时间：2018-02-22 03:33

本文关键词： 节能环保技术创新税收优惠多元线性回归　出处：《太原科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展,我国日益面临着资源和环境形势日益严峻的问题,为了解决所面临的问题,发展战略性新兴产业成为了重点关注对象,节能环保也在其中。技术创新是企业的生命之源,节能环保产业要想可持续发展,进行技术创新势在必行,如何为节能环保产业的技术创新以及其发展提供一个良好的财税政策,已经成为国家的一项重要而且紧迫的任务。本文从税收优惠的视角对促进节能环保企业技术创新进行实证研究。文章主要分四部分。第一部分,文章对企业技术创新以及税收优惠影响企业技术创新研究进行了相关文献回顾;第二部分,在对税收优惠促进企业技术创新的理论分析基础上,结合我国节能环保产业特点构建出了本文的研究假设,即税收优惠能够促进节能环保产业技术创新,且企业所得税对节能环保企业技术创新的影响稍显著于企业流转税的影响;第三部分,用我国部分节能环保产业上市公司作为样本,选取合适变量指标对本文构建的研究假设进行多元线性回归估计,并对回归结果进行分析解释;第四部分,根据前文研究成果得出本文的研究结论,并给出了借鉴性的建议以及对以后研究进行展望。本文研究结论有:(1)当前我国节能环保产业税收优惠能够有效促进企业的技术创新;(2)引进技术与自主研发相互结合能够使得节能环保企业获得更多的政策优惠;(3)我国发展节能环保产业需要企业技术创新与国家相关政策的互相配合。
[Abstract]:With the development of economy, our country is facing more and more serious problems of resources and environment. In order to solve the problems, the development of strategic emerging industries has become the focus of attention. Energy saving and environmental protection are among them. Technological innovation is the source of the life of the enterprise. If the energy-saving and environmental protection industry wants to develop sustainably, it is imperative to carry out technological innovation. How to provide a good fiscal and taxation policy for technological innovation and development of energy-saving and environmental protection industries, It has become an important and urgent task for the country. This paper makes an empirical study on promoting technological innovation of energy-saving and environmental protection enterprises from the perspective of tax preference. The article is mainly divided into four parts. This paper reviews the research on the technological innovation of enterprises and the influence of tax incentives on the technological innovation of enterprises. The second part is based on the theoretical analysis of the tax incentives to promote the technological innovation of enterprises. Combined with the characteristics of energy-saving and environmental protection industry in China, the research hypothesis is constructed, that is, tax preference can promote technological innovation of energy-saving and environmental protection industry, and the impact of enterprise income tax on technological innovation of energy-saving and environmental protection enterprises is slightly more significant than that of enterprise turnover tax. The third part, using some energy saving and environmental protection industry listed companies as the sample, select appropriate variable index to carry on the multivariate linear regression estimation to the research hypothesis constructed in this paper, and analyze and explain the regression result; part 4th, According to the previous research results, the conclusion of this paper, The conclusion of this paper is: 1) the current tax preference of energy saving and environmental protection industry in China can effectively promote the technological innovation of enterprises and the mutual connection between imported technology and independent R & D. Energy saving and environmental protection enterprises can get more policies and preferential policies) to develop energy saving and environmental protection industries in China, it is necessary for enterprises to cooperate with other related policies.
【学位授予单位】：太原科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F273.1

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