I税收优惠政策对企业研发投入的激励效应研究——以科大讯飞为例摘要科技创新力引领着当前时代的发展，依靠传统意义上的投资、对外贸易已无法适应我国快速发展的需要。需要改变经济增长模式，更加注重经济发展的质量。为此，我国近年来将提升企业自主创新能力，建立大众创新理念，依靠创新驱动发展作为促进国家经济发展的重要举措。高新技术企业作为创新体系的主体，在调整产业结构和增强国家创新实力方面发挥了重要作用，为激励企业进行研发创新，国家大力实施相关税收优惠政策。本文使用案例研究法，以科大讯飞作为研究对象进行研究，结合掌握的理论基础和收集到的数据来研究税收优惠政策对于企业研发投入的激励效应是如何的？在这些政策运用中又会出现哪些问题和不足？依据对以上问题的思考，为进一步完善我国的税收优惠政策体系提出一些建议。关键词：税收优惠政策；研发投入；技术创新；科大讯飞IIResearch on the incentive effect of tax preferential policies on corporate R & D investment——taking the science and technology university of science and technology as an exampleAbstractTechnological innovation is leading the development of the current era.Relying on traditional investment and foreign trade can no longer meet the needs of China's rapid development. It is necessary to change the economic growth model and pay more attention to the quality of economic development.To this end, in recent years, China will enhance the independent innovation capabilities of enterprises, establish a mass innovation concept, and rely on innovation-driven development as an important measure to promote national economic development. As the main body of the innovation system, high-tech enterprises have played an important role in adjusting the industrial structure and enhancing the country's innovation strength. To encourage enterprises to carry out R & D and innovation, the state has vigorously implemented relevant preferential tax policies. This article uses a case study method, using H...
