发布时间：2020-09-24 14:09:33 文章作者：知网小编 文章来源：本站首发
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鏈€缁堝緱鍑虹粨璁烘彁鍑烘斂绛栧缓璁紝鍦ㄧ粡娴庡鍒嗘瀽鍜屾暟鐞嗗垎鏋愮殑鍩虹涓婏紝鎻愬嚭榧撳姳瀹屽杽鍒堕€犱笟浼佷笟R&D鎶曞叆鐨勭◣鏀朵紭鎯犳斂绛栧缓璁€傚叧閿瘝锛氬埗閫犱笟浼佷笟锛涚◣鏀朵紭鎯狅紱R&D鎶曞叆AbstractiAsChina鈥檚economyhasenteredaofnewnormal锛宼hedeveloptmentoftherealeconomyBefficult锛屽拰theproblemofmanfacturingingstrybistringproventings銆倃emastachievethetransformationandupgradingofmanfacturingindustry锛宎ndenhancetheindependentinnovationcapabilityofChina鈥檚manfacturingenterprinses.AstheimportmentmeansforgovernmentcontroltheprotromodemonttaxationpoliciescanstimulatetheenterprinsestocarryoutR&D.Itisofgreatvaluetorererererchhowtousegovernment'ssubsidypoliciestaxpreferentialpoliciesandothertaxationpoliciespoliciespoliciespoliciespoliciesandpoliciespolitaxationpoliciespoliciespolitashpolitashpolitashpolitaxationpolitashpolitashpoliciesinvestment.domesticandforeignscholarshaveconductedtheorticalanlysisandemppiricalreearchontheimpactoftaxincentivesonenterprinses'R&Dinvestmentfromdifferentperspectives.Foreignrelatedtheoreaticalanlysisandrerererererchmethodsaryvaluable锛宐ecasetheystartedearlier.Bures銆倀hereforethereferencevalueoftheirrerererererchrealthislimited.China鈥檚relatedrelatte锛宎ndmostofthererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererererescscscscscscscscscscscscscaaaaststststininininininininininininininininininininininininininininininistingreearches锛宼hispaperalsomakesamoredetailedanlysisoftherelationshipbetweentaxincentivesandenterpress'R&Dinvestment.Based鏃犲帇鍔汳ethodsofdomestic鍜宖oreignscholarsandthedevelopmentdataofChineselistedmanfacturingenterpressin2017銆乼hispaperstudiestheincentiveoftaxincentivesonR&DinvestmentofChinesemanfacturingenterprinsesbyusingPSM锛宨.e.propensityscorematchingmethod锛宎ndputforwardrecordingposigspolicthersons銆俤rawn.Thispaperfirstintroducesthererereearchbackgroundandsignificanceofwriting銆乼hethesametimemecobsandsummarzsthererererererererererererererererererererererererererererererererererererererererererererererereathofscholalarsabomeandaabobobobos銆乤ndaaboroad銆乤nd銆乤ndsusuwellthethethetheaaaaaaathethethethethethethetherereinininininininininininininininininininininininininininininininininininininininininstststststststststininininininininininininininininininininininbasisandmechangeismoftaxinterventioninmanfacturingR&D.ItexplinstherelationsbetweenR&Dinvestmentandeconomicgrowth锛宼hethetheorticalbasisoftaxpreferenceandtheeffectofimplement.Secondly锛寃hileinducturethealsointrtrouducesthedevelopmentprocessofR&DtaxpreferentialpoliciesandthestatusofR&Dtaxpreferentipoliciesofmanfacturinininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininininles.RegressionanalsisofincentiveeffectoftaxpreferentialpoliciesonR&Dinvestmentinmanufacturingindustry.Finally锛宨tdrawsconclosionsandputforwardpolicysuggatitions.Onthebasisofeconomicanlisisandmationsandmationicmations锛宎tmations銆俰tputsforwardtaxpreferentionstoimprovetheincentiveformanfacturingenterprinsestoinvestinR&Keyworrs锛歁anufacturingEnterpriss锛汿axPreference锛汻&DInput1銆佸璁?.1鐮旂┒鐨勮儗鏅拰鎰忎箟1.1.1鐮旂┒鐨勮儗鏅伐涓氱殑鍙戝睍鏄叾浠栦骇涓氬彂灞曠殑鍏堝喅鏉′欢锛屽埗閫犱笟鏄浗瀹跺伐涓氱殑涓诲鍔涘湪鍥芥皯缁忔祹涓彂鎸ョ潃閲嶈浣滅敤銆傛垜鍥界幇鍦ㄦ槸浠呮浜庣編鍥界殑涓栫晫绗簩宸ヤ笟鍒堕€犲浗锛屼腑鍥戒互宸ㄥぇ鐨勫埗閫犱笟鎬婚噺鍚嶇鍏跺疄鍦版垚涓衡€滀笘鐣屽伐鍘傗€濄€?
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