论税收激励对企业自主创新能力的影响

增强企业自主创新能力是我国企业目前发展关注的焦点问题。通过规范和实证研究相结合的方法,以信息技术、电子、医药与生物制品等三个行业上市公司为样本,研究了我国相关税收优惠政策对企业技术创新的影响。结果表明,企业的自主创新与税收激励政策之间存在较强的线性相关关系,现行的税收激励政策能够对企业的自主创新产生有效的促进作用,但我国现有的研发税收政策仍存在一些不完善的地方,并针对性地提出了几点改进的意见。

On the Effects of Taxation Incentives on the Autonomous Innovation Ability of Enterprises

At present,enhancing the autonomous innovation ability of enterprises is the focal issue in the reform and development of China.Through the methods of normative analysis and positive analysis,this paper studies the effects of taxation incentives on the technological innovation of enterprises in China,with listed companies from the fields of Informational Technology,Electronics and Medicine,and Biological Products as samples.Research findings show that there is a remarkable linear correlation between taxation incentive policies and the autonomous innovation of enterprises;that is,current taxation incentive policies promote the autonomous innovation of enterprises.The findings also reveal that the current taxation policies in China need to be reviewed and refined.To improve current taxation policies,this paper puts forward several suggestions.