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qi ye suo de shui you hui zheng ce dui ji shu chuang xin yan fa zhi chu de ying xiang ji yu wo guo chuang ye ban shang shi gong si shu ju de shi zheng fen xi
Author(s): 
Pages: 24-28
Year: Issue:  3
Journal: Taxation Research Journal

Keyword:  企业所得税优惠创业板上市公司研发支出;
Abstract: 本文采用创业板上市公司年报数据,实证分析了我国企业所得税优惠政策对创业板上市公司技术创新研发支出的影响。研究发现,企业所得税优惠政策明显促进创业板上市公司加大技术创新研发投入;高新技术行业的企业更有进行技术创新研发活动的动力,且创业板上市公司规模越大,这种激励越大。
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