不同成长阶段下企业研发投入的财税政策效果研究
The research on the policy effect between subsidy and tax incentive on the R&D under different enterprise growth stage
Abstract
由于知识溢出等市场失灵现象的存在，企业在创新活动方面的投入通常是低于社会最优水平的，此时仅依靠市场“看不见的手”难以实现帕累托最优，需要政府通过行政手段进行干预，而财政补贴和税收优惠是被世界各国政府所广泛采用的两种政策工具。当前诸多学者已就财政补贴和税收优惠对企业研发投入的影响进行了广泛且深入的研究，也对财政补贴和税收优惠两项政策的差异进行了分析。但是，对于财政补贴和税收优惠对研发投入的影响效果并没有得出统一的结论，也很少有学者从企业生命周期的视角探究财政补贴和税收优惠政策对研发投入的影响。由于研发创新活动贯穿企业整个生命周期，不同成长阶段企业创新活动具有不同的特点，面临的创新驱动障碍也不同，... It has long been argued that the firm’s expenditure on innovation activities are sub-optimality as a consequence of market failures,the investment on innovation is usually lower than the optimal level of social,at this time only rely on the market “invisible hand”is difficult to realize the pareto optimality and need government take administrative steps to intervene. Generally government tries to ...