Regional Comparative Research On Effects Of Super-deduction Policy In China's GLC

In this paper,we choose the data from the GEM companies in China from 2010 to 2014 as the research objects.Firstly,we check the effects of super-deduction policy in the GEM companies across the country,and then we check the data between provinces and municipalities to recognize that if there are differences between regions.Finally we use slope model to identify that if the regional innovation environment can adjust the effects of super-deduction policy and that if the degree of regulation is different between regions.Through the study of this article,the main conclusions are as follows:(1)During the period of 2010-2014,R&D expenses super-deduction policy has a significant effectin in the GEM companies,namely carrying out super-deduction policy in this period can significantly promote the R&D activities of the GEM companies.(2)During the period of 2010-2014,the effect of super-deduction policy in the GEM exists regional difference.Regional fiscal policy has a significant regulation to the effect,but regional market structure and regional economy group have no significant adjustment.(3)The regulation of regional innovation environment to the effect is defferent in degree between areas.(4)The state-owned enterprises in the GEM have not sufficiently uesd R&D resources to some extent.Considering that the propse of the policy is to enhance the enthusiasm of enterprise innovation,to optimize the allocation of resources,to improve the efficiency of the use of resources,to promote the upgrading of industrial structure and a balanced economy growth.Therefore,based on the results of this article,at the end of the paper,we put forward some suggestions,to help the government improve R&D expenxse super-deduction policy further.