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| 湖南省支持R&D活动的财税政策研究 | |
| 引用本文： | 刘建民,方爱平,郑谢彬.湖南省支持R&D活动的财税政策研究[J].财经理论与实践,2009,30(6). |
| 作者姓名： | 刘建民 方爱平 郑谢彬 |
| 作者单位： | 1. 湖南大学,会计学院,湖南,长沙,410079;湖南大学,税收筹划研究所,湖南,长沙,410079 2. 湖南大学,税收筹划研究所,湖南,长沙,410079 3. 湖南省社会科学院,湖南,长沙,410003 |
| 基金项目： | 教育部新世纪优秀人才支持计划项目、湖南省社会科学基金项目 |
| 摘 要： | 加强技术创新是湖南省加快发展,实现弯道超车的最有效途径.技术创新与政府的财税政策显著相关,R&D是技术创新的核心,因此,湖南省应该进一步优化财税激励机制,加大对R&D活动的支持力度,提高资金的利用效率. |
| 关 键 词： | 技术创新 公共财政 财政政策 税收政策 |
The Fiscal and Taxation Policy Research for R&D Activities in Hunan Province |
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| LIU Jian-ming,ZHENG Xie-bin,FANG Ai-ping.The Fiscal and Taxation Policy Research for R&D Activities in Hunan Province[J].The Theory and Practice of Finance and Economics,2009,30(6). | |
| Authors: | LIU Jian-ming ZHENG Xie-bin FANG Ai-ping |
| Institution: | LIU Jian-ming1,2,ZHENG Xie-bin2,FANG Ai-ping3 (1,2.Accounting college of Hunan University,Institute of Tax Planning,Chinasha,Hunan 410079,China,3.Hunan Academy of Social Sciences University,Changsha,Hunan 410003,China) |
| Abstract: | Technological innovation is one of most effective way to accelerate the development of Hunan Province.Technological Innovation has a significant correlation with the Government's fiscal policy.R&D is the core of technological innovation.Therefore,we should further optimize the tax incentives,increase R&D activities supports and improve capital efficiency. |
| Keywords: | Technological innovation Public finance Fiscal policies Taxation policy |
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