税收激励政策对广东省高新技术企业研发投入的影响研究

发布时间：2018-02-26 13:14

本文关键词： 广东省高新技术企业研发投入税收激励政策　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：本文通过理论与实证分析相结合的方式,从微观的视角对税收优惠政策促进广东省高新技术企业研发投入的效应进行分析。本文首先从高新技术企业研发活动本身具有的特征出发,引出市场失灵理论,进而提出税收激励理论,并从流转税与所得税两种政策工具对高新技术企业研发投入的激励效果进行分析。在理论的基础上,将全国层面高新技术企业及其研发投入的发展现状与广东省高新技术企业及其研发投入的现状进行对比分析,简述我国目前促进高新技术企业研发投入的税收激励政策并从中发现存在的问题。在以上的分析基础上,通过选取样本、收集数据、构建计量模型,对理论部分进行实证检验。本文选取了2011-2015年广东省30家于创业板上市的高新技术企业为研究对象,并以研发投入作为被解释变量,所得税税负与流转税税负为解释变量,其它影响因素为控制变量,然后通过Eviews进行实证分析。最终得出实证结论:其一,税收激励政策对广东省高新技术企业研发投入均有影响;其二所得税优惠政策比流转税优惠政策的激励效应更大。最后根据实证的结论,并结合现行税收优惠政策所存在的不足,提出补充建议。
[Abstract]:In this paper, through the combination of theory and empirical analysis, This paper analyzes the effects of preferential tax policies on the R & D investment of high-tech enterprises in Guangdong Province from a micro perspective. Firstly, this paper starts from the characteristics of R & D activities of high-tech enterprises and leads to the theory of market failure. Then it puts forward the tax incentive theory, and analyzes the incentive effect of R & D investment in high-tech enterprises from the two policy tools of turnover tax and income tax. Comparing the development status of high-tech enterprises and their R & D investment at the national level with those of Guangdong high-tech enterprises and their R & D investment, This paper briefly describes the tax incentive policy of promoting R & D investment of high-tech enterprises in China and finds out the existing problems. On the basis of above analysis, through selecting samples, collecting data, constructing measurement model, This paper selects 30 high-tech enterprises listed on the gem in Guangdong Province from 2011-2015 as the research object, and takes the R & D input as the explanatory variable, the income tax burden and the turnover tax burden as the explanatory variable. Other influencing factors are control variables, and then the empirical analysis is carried out through Eviews. Finally, empirical conclusions are drawn: first, the tax incentive policy has an impact on the R & D investment of high-tech enterprises in Guangdong Province; Secondly, the incentive effect of the preferential income tax policy is greater than that of the turnover tax preferential policy. Finally, according to the conclusion of the demonstration and the deficiency of the current preferential tax policy, some supplementary suggestions are put forward.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F276.44;F273.1

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