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Research On Fiscal Taxation Incentive Policy Affecting Innovation Efficiency Of High-tech Industry

Posted on:2021-02-01Degree:MasterType:Thesis
Country:ChinaCandidate:Y ShuFull Text:PDF
GTID:2439330647957053Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Financial taxation incentive policy is a means to stimulate industrial innovation,which can directly affect the industry's innovation efficiency industry.This paper divides the innovation efficiency into the R&D efficiency and the achievement transformation efficiency,and examines the influence of the government's fiscal taxation incentive policy on the overall innovation efficiency of hightech industry through the SFA model,it can be found that the preferential tax policy can promote the overall innovation efficiency of the high-tech industry,while the government subsidy policy is the opposite.The supporting use of the two policies has a better effect on the improvement of the R&D efficiency of high-tech industries,and the incentive effect of preferential tax policies on the overall innovation efficiency of high-tech industries in the eastern region is significantly higher than that of the central and western regions,and the suppression of the overall innovation efficiency of government subsidies in the eastern region is significantly lower.In addition,this paper also analyzes the incentive effect of China's current fiscal taxation policy on the development of high-tech industry,and points out that there are still shortcomings in China's current fiscal taxation incentive policy,and puts forward corresponding suggestions for improving the financial taxation incentive policy in China.
Keywords/Search Tags:Fiscal taxation incentives, SFA model, Innovation efficiency
PDF Full Text Request
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