我国政府R&D税收优惠强度的测算及影响效应检验  

The measure of government R&D tax incentive intensity and its effect verification in China

作　　者：王俊[1] 

机构地区：[1]浙江工商大学经济学院,浙江杭州310018

出　　处：《科研管理》2011年第9期157-164,共8页Science Research Management

基　　金：教育部人文社科青年基金项目(09YJC790241;2010;01~2012;12);教育部省部共建基地项目(2009JJD790059;2010;01~2012;12);教育部人文社科基地浙江工商大学现代商贸研究中心项目(09JDSM07YB;2010;02~2011;02);浙江工商大学金融学研究中心基金项目(2010;06~2011;06)

摘　　要：本文运用R&D税收优惠的METC、B指数和R&D使用成本等三个指标测算了我国政府对企业R&D税收优惠强度,并与世界主要国家指标进行比较,发现我国R&D税收优惠强度居于中等水平。在以我国1995～2008年的28个制造业数据为样本的实证检验中,发现政府R&D税收优惠对企业R&D支出的激励效应是显著的,而且在高科技企业中激励效应更为明显。本文的政策启示在于我国政府应调整R&D资助方式,逐渐加大对企业R&D税收优惠的范围和幅度,不断降低政府直接资助的比重。The government R＆D tax incentive intensity in China is calculated using METC, B index, and R＆D cost. The outputs reveal that Chinese R＆D tax incentive intensity lies in the middle class compared with major countries in the world, it is found that the impact of R＆D tax incentive on enterprise R＆D expenditure is significant after empirical verification using manufacturing industries data during the period of 1995 -2008 in China. The incentive effects for high -tech enterprises are more significant. Policy implications are that Chinese government should make adjustments on the way of R＆D funding, and gradually expand the scope of tax incentives for enterprises in order to reduce the proportion of direct funding by government.

关 键 词：R&D税收优惠 激励强度 影响效应 

分 类 号：F221[经济管理—国民经济]