%0 Journal Article
%T 税收激励政策影响西部超导生态位跃迁机理分析<br>Analysis on the Mechanism of the Influence of Tax Incentive Policy on Niche Transition: Taking Western Superconductor Technologies Enterprise as an Example
%A 张茹瑜
%A 郑建丽
%A 王育晓
%A 何文芬
%J Modern Management
%P 212-219
%@ 2160-732X
%D 2023
%I Hans Publishing
%R 10.12677/MM.2023.133027
%X 税收激励政策对硬科技发展具有重要作用，但税收激励政策在硬科技企业成长的不同阶段的作用机理尚不明晰。基于此，本文从SNM视角出发，选取西部超导为案例研究对象，揭示税收激励政策影响西部超导技术跃迁机理。研究结果表明：税收激励政策作用于研发阶段、成果转化阶段和产品化阶段，从提高R&amp;D投入量、降低技术研发成本、提高融资机会和降低成果转化成本等方面，推动西部超导生态位跃迁。<br />
Tax incentive policy plays an important role in the development of Hard &amp; Core Technology, but the mechanism of tax incentive policy on Hard &amp; Core Technology enterprises in different stages of the growth is not clear. Based on this, this paper selects Western Superconductor Technologies enterprise as a case to reveal the mechanism of tax incentives affecting the transition from the perspective of SNM. The results show that the tax incentive policy plays an important role in the R&amp;D stage, achievement transformation stage and production stage, and promotes the Western Superconducting Technologies enterprise niche transition from the aspects of increasing the input of R&amp;D, reducing the cost of technology research and development, increasing financing opportunities and reducing the cost of achievement transformation.
%K 税收激励政策，硬科技，战略生态位管理<br>Tax Incentive Policy
%K Hard & Core Technology
%K Strategic Niche Management
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=62095