宿州学院学报2024，Vol.39Issue(7)：35-43,9.DOI:10.3969/j.issn.1673-2006.2024.07.008
财税优惠政策对战略性新兴产业发展的影响研究
Research on the Impact of Fiscal and Tax Preferential Policies on the Development of Strategic Emerging Industries
摘要
Abstract
China's"14th Five-Year Plan"clearly puts forward to vigorously develop strategic emerging industries,to promote China's accelerated transformation of the mode of economic development,and to drive the long-term eco-nomic and social development.This paper selects the financial data of 654 listed companies in strategic emerging in-dustries from 2013 to 2020 as research samples,and empirically studies the overall effect and mechanism of fiscal and tax incentives on the development of strategic emerging industries.The study finds that,from the perspective of overall effect,both financial subsidies and tax incentives can promote the development of industries,but there are differences in the effect;from the perspective of the mechanism,financial subsidies can promote the development of industries by improving the level of R&D investment;tax incentives can affect the development of industries through two channels,which are R&D investment and financing constraints;from the perspective of heterogeneity analysis,fi-nancial subsidies and tax incentives have a significant impact on the development of strategic emerging industries in different property rights,different regions and different industries.From the analysis of heterogeneity,financial subsi-dies and tax incentives have different effects on strategic emerging industries of different property rights,different re-gions and different industries.In this regard,it is suggested to increase the support in R&D,to adjust the implemen-tation method of tax incentives and to formulate"differentiated":fiscal and tax incentives to improve the accuracy of implementation.关键词
财政补贴/税收优惠/战略性新兴产业Key words
Financial subsidy/Tax incentive/Strategic emerging industry分类
管理科学引用本文复制引用
管永昊,王新悦,吴叶菲..财税优惠政策对战略性新兴产业发展的影响研究[J].宿州学院学报,2024,39(7):35-43,9.基金项目
国家社会科学基金后期资助项目(20FJYB029) （20FJYB029）
江苏省研究生实践创新计划(SJCX24_0699). （SJCX24_0699）
