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随着创新活动对于长期经济增长的重要意义被广泛认知,越来越多的国家采用包括税收激励在内的多种措施刺激本国创新活动,我国同样如此。本文从理论和实证两个方面分析了当前税收优惠政策对于创新活动是否有效。尽管理论分析表明税收优惠对于创新活动影响显著,但实证结果显示这种激励效应有限,原因在于我国税收环境与税收政策设计存在一定的缺陷,出路则在于营造公平的税收环境和进一步完善税收政策。
As the importance of innovation for long-term economic growth is widely recognized, more and more countries use a variety of measures, including tax incentives, to stimulate their own innovation activities, as is our country. This paper analyzes the current tax incentives from two aspects of theory and empirical analysis for the effectiveness of innovation activities. Although theoretical analysis shows that tax incentives have a significant impact on innovation activities, the empirical results show that this incentive effect is limited because China’s tax environment and tax policy design have certain defects. The way out lies in creating a fair tax environment and further improving tax policies.