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首页> 外文期刊>International Journal of Economics, Finance and Management Sciences >The Review of the Impact of the Tax Incentive Policies and Fiscal Policies on R & D at the Firm Level
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The Review of the Impact of the Tax Incentive Policies and Fiscal Policies on R & D at the Firm Level

机译：企业层面税收激励政策和财政政策对研发的影响研究述评

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摘要

Based on the research and review of existing literature, this paper finds that the effects of government public policies (including fiscal policies and tax policies) on enterprise innovation can be roughly divided in to the following three categories. Firstly, the government's public policies are encouraging enterprise innovation. When companies are stimulated by public subsidies or tax incentives, they will increase investment in R & D and innovation. Secondly, the government's public policy has inhibited enterprise innovation. When enterprises receive the public subsidies from the government or enjoy the related tax incentives, they often do not increase the investment in research and innovation, but simply reduce the investment on R & D. Thirdly, there is no significant or non-linear relationship between government public policy and enterprise innovation. There is no significant correlation or complex non-linear relationship between whether enterprises increase their investment in R & D innovation and the government's public subsidies and other policies. At the same time, the author found that most of the existing research samples are large enterprises in developed countries. Furthermore, there is a lack of relevant research on small and medium-sized enterprises in developing countries. SMEs account for the vast majority of the whole enterprises, so it is meaningful to study the impact of government subsidies and tax incentives on SMEs' innovation.
机译：在对现有文献进行研究和回顾的基础上，本文发现政府公共政策（包括财政政策和税收政策）对企业创新的影响大致可分为以下三类。首先，政府的公共政策鼓励企业创新。当公司受到公共补贴或税收优惠政策的刺激时，它们将增加对研发和创新的投资。其次，政府的公共政策抑制了企业创新。企业在获得政府的公共补贴或享受相关税收优惠时，往往不会增加对研究和创新的投入，而只是减少对研发的投入。第三，企业之间没有明显的或非线性的关系。政府公共政策与企业创新。企业是否增加对研发创新的投入与政府的公共补贴和其他政策之间没有显着的相关性或复杂的非线性关系。同时，作者发现大多数现有的研究样本都是发达国家的大型企业。此外，缺乏对发展中国家中小型企业的相关研究。中小企业占整个企业的绝大多数，因此研究政府补贴和税收优惠对中小企业创新的影响是有意义的。

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