税收激励对企业技术创新的影响机理研究

提出了分析影响技术创新投人因素的内在动力、企业能力、外部推力及其关系的“三力分析模型”，在此基础上构建了企业技术创新税收政策作用机理的分析模型．税收激励一方面通过提高企业技术创新收益预期、分担创新投入风险，从而影响企业创新投入的内在动力；另一方面，通过对创新资金的供给和人力资本需求的积极影响，从而改善企业技术创新的能力．利益驱动和能力支持，将最终影响企业创新投入决策，进而达到通过税收激励促进企业技术进步的政策目标．各种税收优惠方式对技术创新投入的激励效应是有所不同的．

Research of the Influence Mechanism of Tax Incentives on Technological Innovation

It puts foreword a three-force analysis model,which can be used to analyze the three influencing factors of technological innovation: internal driving force,the ability of enterprises and external promotion force,and their relationships between them.Based on it,an analysis model of influence mechanism of tax policy on technological innovation is built.Tax incentives,on one hand,affect the internal driving force of corporate technological innovation investment by increasing the expected income and diversifyi...