我国技术市场税收优惠政策效果的实证研究

首先分析了技术市场税收优惠政策的作用,并对国内外文献进行综述;然后阐述我国技术市场的相关税收优惠政策,接着以北京技术市场为例,构建面板数据模型,定量测算税收优惠政策对北京技术市场发展的影响程度,研究发现北京技术市场规模对税收优惠政策的弹性系数仅为0.31;最后指出我国税收优惠政策存在的问题,并提出相关政策建议。

An Empirical Study on the Effect of Tax Preferential Policy in Technology Market in China

This paper first analyses the effect of tax preferential policy in the technology market, and summarizes the literature at home and abroad. Then it explicates the tax preferential policy in Chinese technology market, then forms the model for panel data by taking Beijing technology market as an example and measures the degree of effects exerted by tax preferential policy on technology mar- ket. The research finds that ： the elasticity coefficient of technology market development to tax preferential policy in Beijing is only 0. 31. Finally this paper points out the problems existing in tax preferential policy, and puts forwards some relevant suggestions.