企业研发费用加计扣除政策实施效果的影响因素分析--基于江苏省330个样本数据的调查  

Facts of Pretax Additional Deduction (PAD) Policy for the Enterprises' R&D Expenses——Based on Survey of 330 Sample Date in Jiangsu Province

作　　者：赵彤[1,2] 范金[1,3] 周应恒[1] 

机构地区：[1]南京农业大学经济管理学院,江苏南京210095 [2]南京晓庄学院经济管理学院,江苏南京211171 [3]江苏省行政学院江苏应用经济研究中心,江苏南京210004

出　　处：《科技管理研究》2014年第18期8-14,共7页Science and Technology Management Research

基　　金：国家软科学研究计划项目“长三角地区企业研发费用加计扣除政策实施效果评价”(2009GXS5D109);江苏省教育厅高校哲社研究指导项目“全面实施企业研发费用加计扣除政策对江苏现代产业体系的影响”(2011SJD790016);南京市软科学研究计划重点项目“产学研协同推进南京企业成为技术创新主体的路径和机制研究”(201302005)

摘　　要：企业研发费用加计扣除(以下简称"加计扣除")政策是迄今为止我国对促进企业加大研发投入、提高自主创新能力支持力度最大的税收政策措施。在对江苏创新型企业进行问卷调查的基础上建立Probit模型对加计扣除政策实施效果的影响因素进行分析。研究结果表明:企业规模、企业性质、企业研发水平、企业财务管理水平、企业知识产权保护策略、区域行政政策、政策宣传服务水平、政策申报成本、政府行政效率、政府支持自主创新的金融政策等10个因素对加计扣除政策实施效果具有影响。其中,企业研发水平是影响加计扣除政策实施效果最显著的正向影响因素;企业财务管理水平、企业知识产权保护策略分别是影响加计扣除政策实施效果重要的正向和负向因素;企业规模、企业性质、区域行政政策和政府行政效率是影响加计扣除政策实施效果较重要的正向因素;政府支持自主创新的金融政策对加计扣除政策的实施效果具有负面的影响,政策之间没有形成合力;政策宣传服务水平和申报成本分别对加计扣除政策实施效果具有正面和负面影响。据此提出相应对策建议。The Pretax Additional Deduction （PAD） policy is the most effective instrument to an enterprise for increasing its R＆D investment and improving the capability of independent innovation. With the questionnaires from 330 local compa- nies in Jiangsu Province, we conclude that firm size, nature of business, R ＆ D level of corporate, the level of corporate fi- nancial management, intellectual property protection strategy of corporate, the regional administrative policies, the level of policy service, reporting costs, administrative efficiency, and the governmentg financial policies to support independent in- novation of enterprises have impacts on the effect of PDA policy implementation. Among them, R ＆ D level of corporate is the most significant positive factor; the level of corporate financial management and intellectual property protection strategy are the second important positive and negative factors ; firm size, nature of business, the regional administrative policies and administrative efficiency are the third important positive factors; government financial support policy is a negative factor, but there are no concerted efforts between the various policies; the level of policy service is a positive factor and reporting costs is a negative factor. Accordingly, this paper proposes suggestions.

关 键 词：研发费用 加计扣除 影响因素 PROBIT模型 

分 类 号：F273.1[经济管理—企业管理]