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根据2003年-2014年中国高技术产业的省级面板数据,构建随机前沿模型,考察政府财政补贴与税收优惠政策对R&D效率的影响,分析政府财政补贴与税收优惠政策效果的影响因素。研究结果表明:政府的财政补贴与税收优惠政策显著地提升了高技术产业的R&D效率,并且高技术企业自身R&D投入、企业规模与地区因素会对政府财政补贴与税收优惠政策效果产生不同程度的影响。
According to the provincial panel data of China’s high-tech industries from 2003 to 2014, a stochastic frontier model was constructed to examine the effects of government fiscal subsidies and preferential tax policies on R&D efficiency, and to analyze the influencing factors of government fiscal subsidies and tax preferential policies. The research results show that the government’s financial subsidies and preferential taxation policies significantly increase the R&D efficiency of high-tech industries, and that the R&D investment, enterprise size, and regional factors of high-tech enterprises will have different degrees of effect on government fiscal subsidies and tax incentives. influences.