税收优惠对创业板企业的创新投入和绩效影响研究.doc

PAGE PAGE 23 税收优惠对创业板企业的创新投入和绩效影响研究 摘要：创新能力是一个国家经济实力的集中体现，是决定一个国家经济发展的根本因素。为了国家总体经济的发展，提高企业技术创新能力，并为企业研发投入提供良好的政策环境，是我国政府重要而紧迫的任务。本文通过分析现阶段我国创新活动状况发现，我国与发达国家的创新研发活动相比，仍存在着明显的差距。我国资金投入占总支出比例小，研发人员比例较低。因而为了刺激我国创新活动的投入，完善税收优惠政策，为企业提供政策环境支持，是非常重要的。本文通过实证检验，发现税收优惠对创业板企业的创新投入有着积极的影响，实际所得税税率减少1个百分点，研发强度就增加0.314个百分点。根据理论分析和实证检验，本文肯定了税收优惠对创业板企业的创新投入和绩效有着积极的影响作用，并提出了对税收优惠政策的三项建议。首先要加大税收优惠政策的出台，再次要多种税收优惠政策配合，加大对创新活动过程的税收优惠政策的力度，最后我国需要加强出台针对从事创新活动人员的税收优惠政策。 关键词：税收优惠创新投入绩效 Research on Tax Revenue Preferential Impact on the Innovation Investment Performance of the GEM Listed Company Abstract: Innovation ability is the concentrated reflection of a countrys economic strength,and it is the fundamental factor of economic development of a country. In order to fueling the states overall economic development and improving enterprise technology innovation ability, providing a good policy environment is an important and urgent task of our government. Through the analysis of our country innovation at present situation, this paper found that compared with developed countries’ rd activities , there are still significant gaps between China and developed countries.Thus to stimulate the innovation investment in our country, providing the preferential tax policies for the enterprise is very important. Through empirical test, this paper found that the preferential tax has a positive effect to the gem companies’ innovation input .When the actual income tax rate decreased by 1%, rd input is increased by 0.314%. According to theoretical analysis and empirical test, the paper has three suggestions of tax preferential policies. First ,increasing the amount of the preferential tax policy.Second,it should increase the diversity of preferential tax policies.Finally it is need to increase the preferential tax policies for personnel engaged in research and development. Keywords: Tax Preferential,Innovation Investment, Performance 一、 引言 （一） 选题背景、意义 1、选题背景 根据我国相关部门的现有统计数据显示，尽管我国企业创新活动的投入强度保持了一定的上升趋势，但与发