关键词: R&D税收优惠政策,企业创新产出,激励效果,国家级企业技术中心,倾向得分匹配法

Abstract: Taking the data of the listed companies which are identified as National-Recognized Enterprise Technical Centers as samples, this paper focuses on the multiform innovative outputs and conducts an ampirical study by applying the propensity matching approach. The result shows that the firms that have enjoyed the preferential tax policies can have more patents, new products and technological rewards than those without the tax policies, which supports the incentive effects of R&D preferential tax policies; meanwhile, the situations of the firms that enjoyed the preferential tax policies are not satisfactory, there even exist regional and industrial differences. Therefore, firms should apply for R&D preferential tax policies actively, and the government should also strengthen its efforts in carrying out the relevant preferential policies, so as to quicken the pace of independent innovation in the firms.

Key words: R&D preferential tax policies; business innovative output; incentive effects; national-recognized enterprise technical centers; propensity score matching method