论文部分内容阅读
技术创新全过程,是从新技术的产生到最终市场化的过程,大致经历:研发要素的投入—专利技术的形成—新产品的市场化三阶段。本文采用茂名2001-2013年相关数据对两类税收优惠政策影响茂名技术创新价值化三阶段的效应进行实证分析,结果显示现行税收优惠政策对技术创新全过程具有显著影响,其中,流转税优惠对于三阶段均有显著影响,而所得税优惠仅对于第一、二阶段具有显著影响。
The whole process of technological innovation is the process from the generation of new technology to the final marketization. The general experience is: input of R & D elements - the formation of patented technology - the three stages of marketization of new products. Based on the data of Maoming from 2001 to 2013, this paper empirically analyzes the effect of two types of tax preferential policies on the three stages of technological innovation value of Maoming. The results show that the preferential tax policies have a significant impact on the whole process of technological innovation. Among them, The three stages have a significant impact, while the income tax concessions only have a significant impact on the first and second stages.