政府支持对工业企业技术获取策略的差异性影响——基于不同类型创新激励政策的比较研究

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Abstract Government subsidy and tax credits,as the main policy instruments for the government to support enterprise innovation,have vital impacts on the allocation of enterprise innovation resources.Based on the provincial panel data of large and medium-sized industrial enterprises in China from 2011 to 2015,this paper mainly focuses on three types of innovation incentive policies,which are government subsidy,R&D expenses deduction and high-tech enterprises tax reduction,to explore and compare their incentive effects on three types of technology acquisition strategies,which are independent R&D,cooperative R&D and technological purchase.The empirical results show that three types of local government strategies can promote the investment of technological innovation in general,but there is significant heterogeneity in their influences.More specifically,government subsidies can better promote independent R&D in a short period,while crowding out the technology purchase.R&D expenses deduction can promote R&D input better in the long term,especially for cooperative R&D with foreign research institutions.Tax preference for high-tech enterprises has better short-term promotion effects on external R&D cooperation and external technology purchase,especially for cooperative R&D with domestic universities.

Key words： Government subsidy R&D expenses deduction Tax preference for high-tech enterprises Innovation incentive policy Technology acquisition strategy

Received: 15 August 2019

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F273.1

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	Du Qianhui
	Zhang Yuchen

Cite this article:

Du Qianhui,Zhang Yuchen. The Differential Effects of Governmental Support Policies on Technology Acquisition Strategies of Industrial Enterprises——A Comparative Analysis Based on Different Types of Innovation Incentive Policies[J]. , 2020, 1(5): 15-23.

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http://www.zgkjlt.org.cn/EN/ OR http://www.zgkjlt.org.cn/EN/Y2020/V1/I5/15

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