r26d税收优惠对企业创新的影响——基于国家认定企业技术中心的分析

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1、ContentsChineseAbstract⋯⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯．⋯．⋯⋯⋯⋯⋯⋯．⋯．⋯⋯．⋯．⋯⋯⋯⋯⋯⋯⋯．】：ABSTRACT⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．IIIChapter1Introduction⋯⋯．⋯．⋯⋯⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯．⋯．⋯．⋯⋯．⋯．⋯⋯⋯⋯⋯⋯．⋯．⋯⋯．⋯．．11．1Researchbackgroud．⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯⋯⋯．⋯．⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯．⋯⋯⋯⋯．．11．2Purposeandsignificance⋯⋯．⋯⋯⋯⋯⋯．⋯⋯．⋯⋯⋯．⋯．⋯⋯．

2、⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯．⋯⋯．21．3Mainresearchstudycontentandstructre⋯⋯．⋯．⋯⋯⋯⋯．⋯．⋯⋯⋯⋯．⋯．⋯⋯⋯⋯．⋯⋯．31．4Innovation⋯⋯⋯⋯．⋯．⋯⋯⋯．⋯⋯⋯⋯．⋯⋯⋯⋯．⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯．⋯⋯⋯⋯．⋯．⋯．⋯4Chapter2RelevantTaxincentivesandtheirunderstanding⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯⋯．⋯．⋯62．1RelatedconceptsofR&DandR&DTaxincentives⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯62．1．1R&D⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯

3、⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯62．1．2Taxincenfives．⋯．⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．72．13R&DTaxincentivesandconnotation⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯72．2Ourcountry’Staxincentivesandtheirdevelopment⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯92．2．1nlepretaxadditionaldeductionpolicyforenterprise’SR&Dexpenses⋯⋯．．92．2．2Super-taxburdenofth

4、etaxrebateforsoftwarecompanies⋯⋯⋯⋯⋯⋯⋯⋯112。2．3vATrefundofdomesticequipment⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯。ll2．3TheinformationdisclosurestatusofR&DTaxincentives⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．12Chapter3Literatruetheoryandcommentary⋯⋯．⋯．⋯．．．⋯⋯．⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯．⋯⋯．133．1R&DTaxincentivesandR&Dinvestment⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．133．2R&

5、DTaxincentivesandinnovationoutput⋯．⋯．⋯．⋯⋯．⋯．⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯⋯14Chapter4Researchdesighandmethodsintroduction⋯⋯．⋯．．．．．．．．⋯⋯．⋯⋯．．．．．．．．．．．．．．．．．．．164．1Propensitymatchingapproach⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．164．2Logisticregressionmodel⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．184．3Relevantvariablesandtheirecnomi

6、eimplications⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯184．3．1Dependentvariable⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯⋯⋯．．184．3．2Firmscharacteristicsvariables⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯l84．3．3Innovationoutputvariableandbusinessperformancevariable⋯⋯⋯⋯⋯⋯．19Chapter5Sampleselection．datesourcesanddescriptivestatistics．．．．．．．⋯．．．．．．．⋯．．．

7、．．．．．．215．1Thesampledatasources⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯215．2CollatiOilofspencialdata．．．⋯．．．．．⋯⋯⋯⋯⋯⋯⋯．⋯．．．．．．⋯⋯⋯．．⋯．．．．⋯．．⋯．．．．．．．．⋯．．．．．⋯215．2．1R&DspendingonAccountingStandards⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯．⋯．．⋯⋯．⋯。215．2．2Disclosureoflistedcompany’SannualreportonR&D