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基于创业板上市企业2009~2011年的数据,研究了税收返还、所得税及两者交互作用对中小企业技术创新的影响。实证结果表明,税收返还与中小企业技术创新显著正相关;所得税税率与中小企业技术创新显著负相关;两者交互作用与企业的技术创新显著正相关,说明税收返还和所得税征收两种政策工具相互影响对中小企业的技术创新能力具有激励作用。同时,税收返还和所得税征收两种政策工具对中小企业技术创新的影响具有滞后性。
Based on the data of GEM listed companies from 2009 to 2011, the impact of tax return, income tax and the interaction between the two on the technological innovation of SMEs was studied. The empirical results show that tax rebate is positively correlated with technological innovation of SMEs. Income tax rate is significantly and negatively correlated with technological innovation of SMEs. The interaction between the two is significantly and positively correlated with the technological innovation of enterprises, indicating that tax rebate and income tax collection are mutually beneficial Impact on technological innovation ability of SMEs with incentives. At the same time, the impact of tax return and income tax collection on the technological innovation of SMEs lags behind.