Tax Preferences For The R&D Input Impact Studies

This paper mainly focuses on government tax preferences for the R & D input impact studies. Based on the theoretical analysis, creative R & D tax incentive proposed decentralized point of view, After Economics and analysis tools for use econometric empirical analysis, and learn from international experience on the basis of raised in different types of tax incentives, tax incentives for different countries and different industries, different time, the consequences quite different, To some extent the choice of cameras tax incentives more effective, Tax incentives should be formulated to focus on the marginal tax efficiency; pointed out that the government's tax incentives should be considered marginal tax rates, can not and will place the entire tax base within the concession area.concluded that the current preferential tax revenue should pay attention to the choice of value-added tax and import and export oriented, an active interest in corporate income tax point of view.