| 税式支出、财政补贴对研发投入的影响研究 |
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| 引用本文： | 梁彤缨,冯莉,陈修德.税式支出、财政补贴对研发投入的影响研究[J].软科学,2012,26(5):32-35,50. |
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| 作者姓名： | 梁彤缨 冯莉 陈修德 |
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| 作者单位： | 华南理工大学 工商管理学院,广州,510641 |
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| 基金项目： | 广东省软科学研究计划项目 |
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| 摘 要： | 运用我国各省份2004～2008年的面板数据,实证检验了税式支出、财政补贴对我国大中型工业企业研发投入的影响,研究发现:(1)税式支出、财政补贴对我国企业的自筹R&D经费尚未产生挤占效应,两种政策工具对企业资金的筹集都具有积极的引导作用;(2)税式支出对研发经费和人员的投入具有很大的促进作用,而财政补贴对企业研发投入的影响较小;(3)税式支出、财政补贴之间的交互作用对企业资金筹集的影响非常显著,对研发人员投入的影响并不显著。
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| 关 键 词： | 税式支出 财政补贴 R&D 研发投入 |
Research on the Impact of Tax Expenditure and Financial Subsidies on R&D Investment |
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| LIANG Tong-ying
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FENG Li
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CHEN Xiu-de.Research on the Impact of Tax Expenditure and Financial Subsidies on R&D Investment[J].Soft Science,2012,26(5):32-35,50. |
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| Authors: | LIANG Tong-ying FENG Li CHEN Xiu-de |
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| Institution: | (School of Business Administration,South China University of Technology,Guangzhou 510641) |
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| Abstract: | This paper uses the panel data of Chinese provinces from 2004 to 2008 to examine the impact of tax expenditure and financial subsidies on R&D investment in large and medium industrial enterprises.Result finds that:(1) tax expenditure and financial subsidies have no crowding effect on the raising of R&D funds of Chinese enterprises,and they both have positive guidance role;(2) tax expenditure has great promotion on R&D funding and staff input,but financial subsidies have little effect on R&D investment;(3) the interaction between financial subsidies and tax expenditures has significant effects on raising funds of Chinese enterprises but no significant effect on R&D investment. |
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| Keywords: | tax expenditure financial subsidies R&D R&D Investment |
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