税收激励政策对企业技术创新的影响.pdf

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1、4.1.4税收优惠形式方面的分析··········································································234.2微观层面的问题分析························································································234.2.1企业技术创新过程的角度········································

2、··································234.2.2粗放的税收优惠管理··················································································245税收激励政策对企业技术创新行为的实证研究···················································255.1研究设计···································

3、·········································································255.1.1研究假设·····································································································255.1.2变量选取······················································

4、···············································255.1.3模型构建·····································································································265.1.4数据来源················································································

5、·····················275.2模型的应用及分析····························································································275.2.1研究开发阶段······························································································275.2.2成果转化阶段····

6、··························································································315.2.3产业化阶段·································································································355.3研究结论··········································

7、··································································396完善企业技术创新税收政策的对策·······································································406.1完善税收优惠政策整体层面的立法·································································406.2创造公平的

8、税收优惠环境················································································416.3增加对科技环境保护的税收优惠政策·····························································426.4选择合理的税收优惠方式··································································