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党的十八大指出,支持创新型小微企业发展是目前我国进行创新驱动发展战略的重要部署,税收优惠是政府目前采用的主要激励政策之一。本文在对我国税收政策进行现状分析的基础上,利用统计年鉴数据先后建立VAR模型和多元线性回归模型,以验证企业所得税优惠与创新型小微企业R&D投入的相关性。研究结果表明,所得税优惠虽然能够产生一定的激励效应但收效略微。据此,本文提出了可行的政策建议。
The 18th CPC National Congress pointed out that supporting the development of innovative small and micro enterprises is an important deployment for our country to carry out an innovation-driven development strategy. Tax incentives are one of the major incentive policies currently adopted by the government. Based on the analysis of the status quo of taxation policies in our country, this paper establishes the VAR model and the multiple linear regression model by using the data of the statistical yearbook in order to verify the correlation between the corporate income tax preference and the R & D investment of innovative small and micro enterprises. The results show that, although the income tax incentives can produce some incentive effect but with a slight effect. Accordingly, this paper put forward feasible policy suggestions.