欢迎访问《中国农学通报》,

中国农学通报 ›› 2018, Vol. 34 ›› Issue (8): 145-151.doi: 10.11924/j.issn.1000-6850.casb17070030

所属专题: 现代农业发展与乡村振兴

• 三农研究 • 上一篇    下一篇

税收优惠政策对农业科技创新的影响研究—以农业龙头企业上市公司为例

郭瑞玮,李瑞芬,夏 龙   

  1. 北京农学院 经济管理学院;北京新农村建设研究基地;北京新农村建设研究基地,北京农学院 经济管理学院;北京新农村建设研究基地;北京新农村建设研究基地,北京农学院 城乡发展学院
  • 收稿日期:2017-07-07 修回日期:2018-02-13 接受日期:2017-11-06 出版日期:2018-03-21 发布日期:2018-03-21
  • 通讯作者: 李瑞芬
  • 基金资助:
    北京社科基金项目“北京农民合作社人力资源评价与建设研究”(16JDYJB017);农业部项目“农民股份合作社研究”。

Tax Preferential Policies Affect Agricultural Science and Technology Innovation: An Empirical Analysis Based on Survey Data of Agricultural Leading Enterprises

  • Received:2017-07-07 Revised:2018-02-13 Accepted:2017-11-06 Online:2018-03-21 Published:2018-03-21

摘要: [目的]在农业经济改革不断推进和税收优惠框架动态演化进程中,税收优惠对农业科技创新的影响尤为关键,研究旨在进一步验证税收优惠对农业企业科技创新的影响效果,[方法]利用泊松回归,分位数回归和中介效应对税收优惠路径传导体系进行分析。[结果]结果表明,税收优惠政策对科技创新成果具有显著促进作用,而对研发投入具有削弱效应,对人力投入激励不显著,且现阶段税收优惠政策尚未形成有效的农业科技创新要素投入激励体系。[结论]该实证分析具有一定的现实应用性,可为制定税收优惠政策进而提高农业科技创新提供量化参考。

关键词: 谷子杂交种, 谷子杂交种, 产量构成因素, 早衰程度

Abstract: In pushing forward the agriculture economic reform and preferential tax framework dynamic evolution, the impact of tax preferential policies on agricultural scientific and technological innovation is particularly critical. The research aims to further validate the influence of tax preferential policies on the technological innovation of agricultural enterprises. We analyzed the data of 40 agricultural leading enterprises and cities based on Poisson regression, fractional regression and mediation effect. The results showed that, tax preferential policies played a significant role in promoting scientific and technological innovation, but had a weakening effect on R&D investment, and had no significant incentive for human input. At present, the tax preferential policies have not formed an effective incentive system for agricultural science and technology innovation. The empirical analysis has certain practical applicability, and can provide a quantitative reference for the formulation of preferential tax policies and the innovation of agricultural science and technology.