我国R&D税收激励程度的国际比较研究——基于B-Index模型  

Research on the International Comparison of China's R & D Tax Incentives——Based on the B-Index Model

作　　者：刘初旺[1] 

机构地区：[1]浙江财经学院财政与公共管理学院,浙江杭州310018

出　　处：《财经论丛》2012年第1期40-47,共8页Collected Essays on Finance and Economics

基　　金：教育部人文社会科学研究基金资助项目(11YJA790082)

摘　　要：本文运用B-Index模型,计算出我国一般企业、中小企业、高新技术企业在新企业所得税法实施后的税收补贴值分别为0.1382、0.1036、0.0732,这一税收补贴值处于OECD公布的《2009年度科学、技术、产业记分榜》所考察的38个国家中第14位,中小企业R&D投资的税收补贴值处在第20位,高新技术企业税收补贴值处中小企业中第24位,处在大企业中第23位。按照免税条件下计算的税收补贴值来比较,中小企业处在第11位,一般企业处在第7位,高新技术企业处中小企业中第16位,处在大企业中第13位。研究表明,中国属于R&D税收激励强度较大国家,但在强度较大的19个国家中排名靠后。中国R&D税收激励政策的改革方向应当适当增加税额型优惠、完善税基式优惠。Based on B - Index Model, the tax subsidy of China＇ s ordinary companies, small companies and high - new technology companies is 0.1382, 0.1036 and 0.0732 respectively. Compared with that of thirty - eight countries in OECD, the Chinese ordinary company ranks 14th, the small company is 20th, and the high - new technology company is 24th in all small companies and 23rd in ordinary companies in the world. So China is a generous R ＆ D tax incentives provider, but isn＇ t top on the list. The recommendations to China＇s R ＆ D tax incentives is to improve additional deductions of R ＆ D expense, introduce R＆D tax credit and raise tax rate of high - new technology gradually.

关 键 词：R&D税收激励 税收补贴 国际比较 

分 类 号：F810.42[经济管理—财政学]