税收优惠政策对高新技术企业研发投入的影响研究——以广东省为例.pdf

目录 1 导论······························································································1 1.1 选题背景及研究意义································································1 1.1.1 选题背景·······································································1 1.1.2 研究意义·······································································2 1.2 文献综述················································································3 1.2.1 国外研究现状·································································3 1.2.2 国内研究现状·································································5 1.2.3 研究现状述评·································································8 1.3 研究内容与研究方法································································9 1.3.1 研究内容·······································································9 1.3.2 研究方法·······································································10 1.4 创新点及不足之处··································································10 1.4.1 创新点·········································································10 1.4.2 不足之处······································································11 2 税收优惠政策影响高新技术企业研发投入的理论分析·····························12 2.1 相关概念界定········································································12 2.1.1 高新技术企业································································12 2.1.3 企业研发······································································13 2.1.2 税收优惠政策································································13 2.2 理论依据··············································································14 2.2.1 内生增长理论································································14 2.2.2 市场失灵理论·················