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在新兴战略产业中,医药、替代能源、节能汽车以及环保相关技术和产品将在未来5年大幅增长。生物制药又是医药行业发展的核心。本文利用eviews6.0软件对2008-2010高新技术企业上市公司中的生物制药行业的数据进行实证分析,得出企业所得税和企业流转税的税负对高新技术企业R&D投入的关系。研究结果表明,企业的所得税税负与企业R&D投入呈负相关关系;企业的流转税税负与企业R&D投入也呈负相关关系,只是相比较而言流转税税负对企业R&D投入的影响比企业所得税对企业R&D投入的影响的作用更加明显;政府财政补贴对企业R&D投入的相关系数比较大,表明企业获得的政府财政补贴对企业研发投入具有较大的激励作用。
In the emerging strategic industries, technologies and products related to medicine, alternative energy, energy-efficient vehicles and environment-related technologies will grow substantially in the next five years. Biopharmaceuticals are also the core of the pharmaceutical industry. In this paper, we use eviews6.0 software to make empirical analysis on the biopharmaceutical industry data in 2008-2010 high-tech enterprise listed companies, and draw the conclusion that the tax burden of corporate income tax and corporate turnover tax on R & D investment of high-tech enterprises. The results show that corporate income tax burden is negatively correlated with corporate R & D investment; corporate turnover tax burden is negatively correlated with corporate R & D investment, but the effect of turnover tax burden on corporate R & D investment is comparatively The effect of enterprise income tax on the R & D investment of enterprises is more obvious. The correlation coefficient between the government financial subsidies and the R & D investment of enterprises is relatively large, indicating that the government financial subsidies obtained by the enterprises have a great incentive to enterprises’ R & D investment.