为研究政府税收和补贴政策对调控孵化器与在孵企业合作行为的微观作用机理,通过建立演化博弈模型,分析税收征收强度与政府补贴及分配比例对于孵化器服务行为与在孵化企业努力创业行为的促进作用。研究结果表明：税收与补贴政策影响孵化器与在孵化企业的合作行为；在税收全额返还情况下,在孵企业与孵化器间存在最优税收返还分配比例；政府税收外的额外补贴有利于促进合作向着孵化器服务到位与在孵化企业努力创业的方向演化；孵化器收益与在孵企业的行业前景与成正比。本文的研究成果不仅充实了孵化器研究理论,更为政府制定孵化器政策提供了有益的借鉴。

To research the microscopic mechanism of the cooperation between Business Incubator (BI) and Start-ups in BI under taxation and finance subsidy, an evolutionary model was established to analyze the regulation function of taxation and finance subsidy on the cooperative behavior of BI and IE. The study shows that taxation and finance subsidy impacted on the cooperative behavior of BI and IE; the optimal distribution ratio existed between BI and IE when total taxes been retuned to BI and IE; the extra finance subsidy beside total retuned taxation conduct to improve the cooperative behavior between BI and IE. The income of BI is positive correlation with industry future of high-tech Start-ups. The researches not only enrich the BI theory, but also provide state some valuable and constructive suggestions.

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国家自然科学基金项目“基于供需网（SDN）基本特征理念的企业合作优化模型方法研究”(71171135)；安徽省软科学重点项目“安徽科技企业孵化器网络组建与协同创新机制研究”（1302053060）;安徽省自然科学基金项目“供需网企业合作博弈演化与合作优化研究”（1308085MG106）；上海市一流学科项目“基于供需网的企业知识协同管理研究”（S1201YLXK）; 沪江基金项目“中小制造企业间合作机制研究”（A14006）