Research on the Impact of Financial Incentives on the Innovation Performance of High-tech Enterprises

Sun Min

《Frontiers in Economics and Management》 2卷8期 (2021/08) Pp. 164-175

https://doi.org/10.6981/FEM.202108_2(8).0025

摘要

This paper selects the balance panel data of 327 high-tech enterprises from 2013 to 2017, and explores the incentive effects of three types of government fiscal policies (government subsidies, high-tech enterprise income tax preferential rates and R&D expenses plus deductions) on the innovation performance of high-tech enterprises. difference. The results show that the three types of fiscal incentive policies have a positive effect on the innovation performance of high-tech enterprises. The preferential income tax rate has the strongest incentive effect on innovation performance, followed by R&D expenses plus deduction, and government subsidies have the weakest incentive effect; but The preferential income tax rate policy has no significant impact on state-owned high-tech enterprises, and the government subsidy policy has no significant impact on non-state-owned high-tech enterprises.

關鍵字

High-tech Enterprises ； Fiscal Incentives ； Innovation Performance

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