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1、4.1.4稅收優(yōu)惠形式方面的分析··········································································234.2微觀層面的問題分析························································································234.2.1企業(yè)技術(shù)創(chuàng)新過程的角度····································································
2、······234.2.2粗放的稅收優(yōu)惠管理··················································································245稅收激勵政策對企業(yè)技術(shù)創(chuàng)新行為的實證研究···················································255.1研究設(shè)計···························································································
3、·················255.1.1研究假設(shè)·····································································································255.1.2變量選取·····································································································255.1.3模型構(gòu)建··························
4、···········································································265.1.4數(shù)據(jù)來源·····································································································275.2模型的應(yīng)用及分析··············································································
5、··············275.2.1研究開發(fā)階段······························································································275.2.2成果轉(zhuǎn)化階段······························································································315.2.3產(chǎn)業(yè)化階段······································
6、···························································355.3研究結(jié)論············································································································396完善企業(yè)技術(shù)創(chuàng)新稅收政策的對策·······································································406.1完善稅收優(yōu)惠政策
7、整體層面的立法·································································406.2創(chuàng)造公平的稅收優(yōu)惠環(huán)境················································································416.3增加對科技環(huán)境保護的稅收優(yōu)惠政策·····························································426.4選擇合理的稅收優(yōu)惠方式············
8、······················································
