税式支出、财政补贴对研发投入的影响研究  

Research on the Impact of Tax Expenditure and Financial Subsidies on R&D Investment

作　　者：梁彤缨[1] 冯莉[1] 陈修德[1] 

机构地区：[1]华南理工大学工商管理学院,广州510641

出　　处：《软科学》2012年第5期32-35,50,共5页Soft Science

基　　金：广东省软科学研究计划项目(20100703)

摘　　要：运用我国各省份2004～2008年的面板数据,实证检验了税式支出、财政补贴对我国大中型工业企业研发投入的影响,研究发现:(1)税式支出、财政补贴对我国企业的自筹R&D经费尚未产生挤占效应,两种政策工具对企业资金的筹集都具有积极的引导作用;(2)税式支出对研发经费和人员的投入具有很大的促进作用,而财政补贴对企业研发投入的影响较小;(3)税式支出、财政补贴之间的交互作用对企业资金筹集的影响非常显著,对研发人员投入的影响并不显著。This paper uses the panel data of Chinese provinces from 2004 to 2008 to examine the impact of tax expenditure and financial subsidies on R＆D investment in large and medium industrial enterprises. Result finds that ： （ 1 ） tax expendi- ture and financial subsidies have no crowding effect on the raising of R＆D funds of Chinese enterprises, and they both have positive guidance role; （2） tax expenditure has great promotion on R＆D funding and staff input, but financial subsidies have little effect on R＆D investment; （3） the interaction between financial subsidies and tax expenditures has significant effects on raising funds of Chinese enterprises but no significant effect on R＆D investment.

关 键 词：税式支出 财政补贴 R&D 研发投入 

分 类 号：F812.45[经济管理—财政学]