| 财税政策激励企业技术创新的理论与实证分析 |
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| 引用本文： | 邓子基,杨志宏.财税政策激励企业技术创新的理论与实证分析[J].财贸经济,2011(5):5-10,136. |
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| 作者姓名： | 邓子基 杨志宏 |
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| 作者单位： | 厦门大学;厦门大学财政系; |
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| 基金项目： | 2008年度吉林省科技发展计划软科学研究项目的研究成果,项目编号:20080645 |
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| 摘 要： | 技术创新是一个复杂的系统,其不同阶段具有不同的特点。财税政策对技术创新的各个阶段都有一定的激励作用,但在不同阶段起主要作用的具体政策是不同的:在研发阶段与成果转化阶段,财政支持与税收优惠都很重要,但研发阶段对财政支持更为敏感,而成果转化阶段对财政支持与税收优惠的敏感性大体相当;在产业化生产阶段,政府采购政策与税收政策具有重要影响,对政府采购政策更为敏感。
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| 关 键 词： | 财税政策 技术创新 协整检验 格兰杰因果检验 |
Theoretic and Empirical Analysis of Fiscal and Tax Policies Inducing Enterprises' Technological Innovation |
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| DENG Ziji,YANG Zhihong.Theoretic and Empirical Analysis of Fiscal and Tax Policies Inducing Enterprises' Technological Innovation[J].Finance & Trade Economics,2011(5):5-10,136. |
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| Authors: | DENG Ziji YANG Zhihong |
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| Institution: | 厦门大学,361005 |
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| Abstract: | Technological innovation is a complex system with different characteristics at different stages.Fiscal and Tax Policies have incentive effect at all stages of technological innovation,but the leading policy at different stages should be different: financial support and tax incentives are all important at R&D stage and transformation stage,but technological innovation is more sensitive to financial support at R&D stage.Financial support and tax incentives show roughly same sensitivity at transformation stage... |
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| Keywords: | Fiscal and Tax Policies Technological Innovation Cointegration Test Granger Causality Test |
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