| “企业研发费税前扣除”政策执行偏差的博弈分析 |
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| 引用本文： | 李丽青. “企业研发费税前扣除”政策执行偏差的博弈分析[J]. 科技管理研究, 2010, 30(23) |
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| 作者姓名： | 李丽青 |
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| 作者单位： | 广东商学院会计学院,广东广州,510320 |
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| 基金项目： | 2009年度广州市“十一五”哲学社会科学规划项目“企业研究开发费税前扣除政策执行机制研究”(09B21) |
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| 摘 要： | 企业研发费税前扣除政策是我国促进企业自主创新的一项税收优惠措施,但该项政策在执行过程中发生了一些偏差。论文采用利益分析法全面分析企业研发费税前扣除政策执行过程中中央政府与地方政府的利益博弈行为,探讨它们利益不一致的制度原因,并在此基础上提出实现合作博弈的利益协调机制。
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| 关 键 词： | 企业研发税前扣除政策 中央政府 地方政府 利益 博弈 |
The Game Analysis on Deviation in the Policy Implementation of Pre-tax Deduction of Corporate R&D Cost |
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| LI Liqing. The Game Analysis on Deviation in the Policy Implementation of Pre-tax Deduction of Corporate R&D Cost[J]. Science and Technology Management Research, 2010, 30(23) |
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| Authors: | LI Liqing |
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| Affiliation: | LI Liqing(Accounting School,Guangdong University of Business Studies,Guangzhou 510320,Guangdong) |
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| Abstract: | The policy of pre-tax deduction of corporate R&D cost is a tax incentive way to promote enterprises to develop their independent innovative ability,but some deviations have been found in the process of implementation.First,by the way of the interest analysis,this paper has analyzed comprehensively the game behavior of the policy implementation subjects during the implementation process of pre-tax deduction of corporate R&D cost policy.Second,the paper has analyzed the system reason of conflicting interests ... |
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| Keywords: | pre-tax deduction of Corporate R&D cost policy central government local government interest game |
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