【摘要】 以企业所得税税负、流转税税负和财政科技拨款强度作为税收优惠和财政补贴政策工具的度量指标,分析了我国1991—2010年规模以上工业企业R&D投入强度与企业所得税税负、流转税税负和财政科技拨款强度之间的关系。结果表明,四者之间存在着长期均衡关系,财政科技拨款强度对规模以上工业企业R&D投入强度短期具有挤出效应,但长期具有明显的促进效应。而企业所得税税负和流转税税负对规模以上工业企业R&D投入强度具有明显的抑制作用,且短期效果较显著。更多还原

【Abstract】 This paper uses the corporate income tax burden,turnover tax burden and fiscal technology funding intensity as the measure index of tax incentives and fiscal subsidies policy instruments,analyzes the relationship among the changes of R&D investments in China’s corporations above the designated size and the sum effects of the corporate income tax burden,turnover tax burden and fiscal technology funding intensity from 1991 to 2010. Based on the research results,the paper reveals that the relationship among the changes of R&D investments and the sum effects of the corporate income tax burden,turnover tax burden and fiscal technology funding intensity are in long-term equilibrium. However,Comparing with fiscal technology funding intensity,the R&D investments are more elastic to the corporate income tax burden and turnover tax burden. The former has crowding-out effect on R&D investment in corporations above designated size in the short term and enhancing effect in the long term,while the latter has obvious inhibiting effect which is significant in the short term.更多还原