激励企业R&D支出的税收政策效应研究  

The Tax Policy Effect for Promoting Enterprises'R&D Investments

作　　者：蒋建军[1] 齐建国[2] 

机构地区：[1]北京工业大学经济与管理学院,北京100022 [2]中国社会科学院数量经济与技术经济研究所,北京100732

出　　处：《中国软科学》2007年第8期65-70,84,共7页China Soft Science

摘　　要：R&D 支出是企业自主创新的源泉,采用税收激励方式促进企业增加 R&D 支出是各国产业技术政策的重点之一。本文采用价格弹性分析方法评估了税收激励政策对北京中关村科技园高新技术企业增加 R&D 支出的实际效果。结果表明,税收激励政策的效应是明显的,其影响因素包括不合理的税收优惠政策设计以及税收优惠政策引起的替代效应和寻租行为。Enterprises＇ independent innovation roots in their R＆D investments. Many countries＇ industry policies lay emphases on promoting Enterprises to enhance R＆D investments by tax incentives. The article uses the price elasticity analysis method to evaluate the actual effect which tax incentive policies promote high - tech enterprises to enhance R＆D investments in Beijing Zhongguancun Science Park. The result indicates that the effect of tax incentive policies is remarkable. The influencing factors include that the unreasonable design of tax privilege policies, and tax privilege policies induce both substitution effect and rent - seeking behaviors.

关 键 词：R&D支出 税收激励 替代效应 寻租行为 

分 类 号：F812.42[经济管理—财政学]