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《Journal of Industrial Technological & Economics》 2017-06
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Empirical Research on Influence of Tax Preference on Energy Conservation and Environmental Protect Listed Companies' R&D Investment

Li Shaoping;Liu Guangming;Northeast Petroleum University;  
The resource and environment problems are highlighted with the rapid development of Chinese economy,so to stimulate energy conservation and environmental protection enterprises to increase RD investment in technological innovation plays important significance. Taking the data during 2011-2015 of 118 A share energy conservation and environmental protection listed companies in Shanghai as well as Shenzhen stock markets as research samples,regarding RD investment as explained variables while tax bearing amount,income tax bearing and turnover tax bearing as explanatory variables,and combining with the characteristics of energy conservation and environmental protection industry,this paper analyzes the influence of tax preference on energy conservation and environmental protection listed companies' RD investment. The empirical result shows that,tax preference policy generates positive influence on technological innovation of energy conservation and environmental protection listed companies,and the influence of favorable income tax policy on RD investment is more prominent than that of turnover tax preference. It is suggested to perfect the tax preference policies stimulating energy conservation and environmental protection companies to increase RD investment from the perspectives of improving income tax preference,strengthening preference of turnover tax and establishing supporting measures.
【Fund】: 2012年国家社会科学基金项目(项目编号:12BJY076)阶段成果;; 2014年国家社会科学基金项目(项目编号:14BJY028)部分成果
【CateGory Index】: F273.1;F812.42;X324
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【Citations】
Chinese Journal Full-text Database 2 Hits
1 ;Innovation Driven Development Strategy in Development Zone[J];旅游纵览;2016-10
2 Su Ming;Research Institute for Fiscal Science,Ministry of Finance,P. R. China;;A Study on Problems Concerning the Reform of Environment Tax in China[J];当代经济管理;2014-11
【Co-citations】
Chinese Journal Full-text Database 5 Hits
1 Li Shaoping;Liu Guangming;Northeast Petroleum University;;Empirical Research on Influence of Tax Preference on Energy Conservation and Environmental Protect Listed Companies' R&D Investment[J];工业技术经济;2017-06
2 Ping Zhang;Qiang Ren;;Real Estate Taxes and Related Issues:A Literature Review[J];复旦公共行政评论;2016-01
3 Hu Mingming;Zhang Chunbo;Zhang Qian;school of Construction Management and Real Estate, Chongqing University;International Research Center for Sustainable Built Environment, Chongqing University;Chongqing University Center for Construction Economics and Management, Chongqing University;Institute of Environmental Sciences, Leiden University;;Present Status of Construction and Demolition Waste Management and Recycling from the International Perspective[J];工程研究-跨学科视野中的工程;2016-04
4 ;Problems and Suggestions on the System Design of Solid Waste Environmental Tax in China[J];环境保护;2016-01
5 FU Huishu;ZHOU Cha;Research Center for Legislation,Nanchang University;Law School,Nanchang University;;Function Identification and Legislative Perfection of Environmental Taxation in China[J];财经理论与实践;2015-06
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