税收和补贴政策对R&D效率和规模的影响——理论与实证研究  

A theoretical and empirical study on the effects of taxation and subsidy policies on the R&D efficiency and scale

作　　者：熊维勤[1] 

机构地区：[1]重庆工商大学长江上游经济研究中心产业经济研究院,重庆400067

出　　处：《科学学研究》2011年第5期698-706,共9页Studies in Science of Science

基　　金：教育部人文社会科学研究项目(09YJC790279);国家社会科学基金重点项目(08AJY028)

摘　　要：从激励理论的角度出发分析了税收和R&D成本补贴政策对企业R&D活动规模和效率的影响。理论分析表明,税收的存在会弱化企业努力投入激励并降低了R&D活动的期望收益,从而既不利于提高R&D活动的效率,也不利于扩大R&D活动规模;而在R&D成本实行同一所得税抵扣政策下,政府对企业R&D投入的直接补贴政策是激励中性的,它虽然无助于提高R&D活动效率,但可以有效提高R&D活动规模。利用我国14个高技术行业1995-2008年面板数据进行的实证检验支持了上述理论结论。进一步证明,改变现行的R&D成本同一所得税抵扣政策为差别抵扣政策可以提高社会福利。The paper analyses the effects of taxation and R＆D subsidy on the R＆D scale and efficiency from the perspective of incentive theory. Theoretical analysis shows that taxation would weaken the company＇s efforts and reduce the expected return of R＆D activi- ties, which is neither conducive to enhancing R＆D efficiency nor expanding the scale of R＆D activities. Under the uniform income tax credit for R＆D costs, the direct R＆D subsidy policy is incentive neutral, although it does not help to improve the efficiency of R＆D, but can effectively expand the scale of R＆D activities. These theoretical conclusions are confirmed by an empirical test by using 14 high - tech industries＇ panel data from 1995 to 2008 in China. Furthermore, the paper proved that changing the existing uniform income tax credit policy to discrimination income tax credit could improve social welfare.

关 键 词：同一所得税抵扣 差别所得税抵扣 R&D补贴 DEA-TOBIT两步法 

分 类 号：F270.3[经济管理—企业管理]