小微企业税收优惠对研发投入的激励效应研究*

Research on incentive effect of tax preference on R & D Investment in small and Micro Enterprises

摘要:

小微企业是江苏省经济的半壁江山,江苏省小微企业同样存在着研发投入不足的弊端。税收优惠是促进研发投入的渠道之一,但税收优惠在设计上尚存在许多问题。实证性的研究检验了江苏省小微企业税收优惠对研发投入的影响,揭示了税收优惠对研发投入的直接和间接促进机理,提出了税收优惠的改进方向和小微企业的响应措施,从而更为有效地推进小微企业的研发投入,并增进小微企业的技术创新。

Abstract:

Small and Micro Enterprises are half of Jiangsu province economy. Small and micro enterprises in Jiangsu Province also have the drawbacks of inadequate R D investment. Tax preference is one of the channels to promote R D investment, but there are still many problems in the design of tax preference. The empirical study examines the effect of tax preference on R D investment in Jiangsu Province, reveals the mechanism of direct and indirect influence of tax preference on R D investment, and puts forward the direction of improvement of tax preference and the corresponding measures for small and micro enterprises. Thus, the R D investment of small and micro enterprises is promoted more effectively, and the technological innovation of small and micro enterprises is enhanced.