税收优惠对节能环保上市公司研发投入影响的实证研究

发布时间：2018-09-17 19:26

【摘要】：伴随我国经济的快速发展,面临的资源与环境问题日益突出,激励节能环保企业增加研发投入进行技术创新具有重要意义。论文以深沪两市118家节能环保A股上市公司2011~2015年的数据作为研究样本,以研发投入作为被解释变量,以税负总额、所得税税负和流转税税负作为解释变量,结合节能环保产业自身特点,运用多元回归模型分析了税收优惠对节能环保上市公司研发投入的影响。实证结果表明:税收优惠政策对节能环保上市公司技术创新产生了正面影响,所得税优惠政策比流转税优惠政策对研发投入的影响更显著。建议从继续完善所得税税收优惠、逐步加大流转税优惠力度、建立健全配套措施等方面完善激励节能环保企业增加研发投入的税收优惠政策。
[Abstract]:With the rapid development of economy in China, the problems of resources and environment are becoming more and more prominent. It is of great significance to encourage energy-saving and environmental protection enterprises to increase their R & D investment for technological innovation. The paper takes 118 energy saving and environmental protection A-share listed companies in Shenzhen and Shanghai stock markets as research samples from 2011 to 2015, takes R & D input as explanatory variables, and takes total tax burden, income tax burden and turnover tax burden as explanatory variables. Combined with the characteristics of energy saving and environmental protection industry, this paper analyzes the impact of tax preference on R & D investment of energy saving and environmental protection listed companies by using multiple regression model. The empirical results show that the preferential tax policy has a positive impact on the technological innovation of energy-saving and environmentally friendly listed companies, and the preferential income tax policy has a more significant impact on R & D investment than the preferential policy on the turnover tax. It is suggested that the preferential tax policies which encourage energy-saving and environmental protection enterprises to increase their R & D investment should be improved from the following aspects: continue to improve the income tax preference, step by step increase in the preferential intensity of turnover tax, and establish and perfect supporting measures.
【作者单位】：东北石油大学;
【基金】：2012年国家社会科学基金项目(项目编号:12BJY076)阶段成果 2014年国家社会科学基金项目(项目编号:14BJY028)部分成果
【分类号】：F273.1;F812.42;X324

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