Research On The Effect Of Government Subsidy And Tax Preference On Enterprise Innovation Performance

Technological innovation plays an important role in economic growth,and national innovation needs the impetus of enterprise's technological innovation.In order to improve the enterprise's innovation performance,the Government has formulated the policy of encouraging enterprise innovation,such as subsidy and tax,but the government subsidy and the tax preferential policy have been disputed to improve the efficiency of the enterprise innovation performance.In this paper,90 gem listed companies as a research sample,2013-2015 research period,including 65 manufacturing enterprises,information technology Enterprises 25,based on these two industry samples to explore the impact of government subsidies and tax preferential policies on enterprise innovation performance.Firstly,this paper defines the concept of government subsidy,tax preference and innovation performance,introduces the theory of innovation theory and research and development activity,expounds the necessity of government regulation and intervention in enterprise research and development activities,and combs the literatures related to government subsidy,tax preference and innovation performance.Then combine the existing research to put forward the article hypothesis,establish the theory model of the article,select Variable Index.Then from the country Tai ' an(CSMAR)database,corporate Annual report and the official website of the Intellectual Property Bureau collects and collates the sample data,uses the SPSS23.0and so on statistical software to carry on the descriptive statistic to the variable,carries on the regression analysis to the model,verifies the hypothesis.Finally,it concludes the conclusion,puts forward some suggestions to the Government and the enterprises,points out the limitation of the article and puts forward the prospect for the future.Through empirical analysis,the article draws the following conclusions: 1.The government subsidy policy and the tax preferential policy have the positive influence to the enterprise innovation performance,generally speaking,the incentive effect of government subsidy is better;2.Different subsidy modes have different incentive effects on different industries,and the incentive effect of government subsidy to manufacturing enterprises is more obvious,and the impact of tax preferential policies on information technology enterprises is more significant.and put forward relevantsuggestions: The Government should continue to increase the subsidy to enterprise research and development activities,clear the use of enterprise subsidy funds,improve the tax policy,the implementation of scientific subsidies in the industry,enhance intellectual property protection and learning advanced experience;enterprises should improve their consciousness and ability of independent innovation,Cultivating innovative talents and strengthening their own system construction and management level.