[1]谢甜.税收优惠政策对农业科技创新影响的研究[J].现代农业研究,2019,(11):146-147.
　Xie Tian.Research on the influence of preferential tax policy on agricultural science and technology innovation[J].Modern Agricultural Research,2019,(11):146-147.
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税收优惠政策对农业科技创新影响的研究
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《现代农业研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2019年11期
页码:
146-147
栏目:
推广与实践
出版日期:
2019-11-04

文章信息/Info

Title:
Research on the influence of preferential tax policy on agricultural science and technology innovation
作者:
谢甜
河南工业贸易职业学院450000
Author(s):
Xie Tian
Henan Vocational College of industry and trade 450000
关键词:
税收; 优惠; 农业4.0; 科技创新; 融资
Keywords:
tax;  preference;  agriculture 4.0;  scientific and technological innovation;  financing
摘要:
我国的相关农业税收优惠政策能够对农业科技起到一定的促进作用，却对相关的研发 投入具有消减作用，对相关的人力投入的激励作用也不够明显。本文研究我国的税收优惠政策 对当前农业科技创新的重要影响，分别从促进农业企业的市场竞争力、降低农业科技创新的融 资风险、增加人才培养和引进、提供信贷优惠等方面进行探讨。
Abstract:
China's relevant agricultural tax preferential policies can play a certain role in promoting ag? ricultural science and technology, but it can reduce the related R & D investment, and the incen? tive effect on the related human investment is not obvious. This paper studies the important influence of China's preferential tax policies on the current agricultural science and technology innovation, respec? tively, from the aspects of promoting the market competitiveness of agricultural enterprises, reducing the financing risk of agricultural science and technology innovation, increasing personnel training and introduction, and providing credit preferences.

参考文献/References:

[1] 王永成.涉农税收优惠政策评析与完善建议——以辽宁为 例[J].地方财政研究,2017,(6):94-99. [2] 任会超.税收支持河北省农业供给侧结构性改革的研究 [D].河北农业大学,2018,(06). [3] 唐波岐,赵临龙.税收优惠政策对安康市生态农业效应的 影响及对策建议[J].湖北农业科学,2018,57(19):5-9,13. [4] 张现彬,王莹.地方税收优惠政策“路在何方”——以税收 法定和税政管理权切入[J].地方财政研究,2017,(3):76-81. [5] 杨艳俊.我国现行农业税收优惠政策的归纳与解析[J].商 情,2017,(45):24,33.

更新日期/Last Update: 1900-01-01