Research on Fiscal and Tax Policies to Promote the Development of Artificial Intelligence Industry
In the context of accelerating the industrial application of artificial intelligence,the financial data of 193 A-share artificial intelligence enterprises from 2017 to 2021 were used to empirically investigate the impact of tax incentives and government subsidies on the development of artificial intelligence industry based on the system GMM model.The results show that tax incentives are conducive to the development of artificial intelligence industry,and government subsidies also have a significant role in promoting it.Fiscal and taxation policies should be adopted to optimize the top-level design of fiscal and taxation policies,strengthen the orientation of fiscal and taxation policies,further give play to the incentive role of fiscal and taxation policies,and promote the output of breakthrough artificial intelligence innovation achievements to promote the development of artificial intelligence industry.
NETL
NSTL
万方数据
