税收优惠方式对研发投入激励效果的实验研究  

Experimental research on the incentive effective of different tax preference policy for R&D investment

作　　者：吴祖光[1] 万迪昉[2] 王文虎[2] WU Zuguang;WAN Difang;WANG Wenhu(School of Economics and Management, Xi＇an University of Technology, Xi＇an 710048, China;School of Management Xi＇an Jiaotong University, Xi＇an 710049, China)

机构地区：[1]西安理工大学经济与管理学院,西安710048 [2]西安交通大学管理学院,西安710049

出　　处：《系统工程理论与实践》2017年第12期3025-3039,共15页Systems Engineering-Theory & Practice

基　　金：国家自然科学基金(71373202;71472151;71671138);陕西省软科学项目(2015KRM056)~~

摘　　要：文章借鉴欧洲税务分析器仿真方法,利用Z-Tree实验平台,编写模拟程序,在控制税收优惠强度和融资约束情况下,实验参与者分别在研发投入加计扣除、投资抵税和创新产品收入减税三种不同税收优惠方式的企业系统中进行研发投资决策.通过多轮、多期实验,收集动态交互模拟过程得到的研发投入数据和企业特征数据,实证研究发现:1)相对于加计扣除和投资抵税优惠方式,创新产品收入减税优惠方式在激励企业创新投入方面更加有效;2)相对于加计扣除和投资抵税优惠方式,创新产品收入减税优惠方式在激励企业创新努力程度方面更加有效.在控制三种税收优惠方式对实际税收负担的改变程度这一因素后,研究结论不变.本文提出:1)在完善研发投入加计扣除税收优惠政策激励企业研发投入的同时,引入创新产品收入减税优惠方式是一种新的政策选择;2)财务报告增加披露研发投入实际带来的税收优惠金额,有利于改善税收优惠政策的激励效果.Employing European tax analyzer simulation method and compile simulation program based on Z-Tree experiment platform, this paper research the difference among three different tax preference policy （which are super deduction （SD）, investment tax credit （ITC） and taxable income deduction （TID）） for R＆cD investment under dynamic interaction process through introducing the judgement of decision by experimental participants. Through multi-round, multi-phase experiments, the research and development investment data and enterprise characteristic data were collected, and the empirical study based on the data find that TID is more effective in stimulating R^D and effort investment than that of SD and ITC. We also find that R＆D and effort investment are positively related to the degree of tax preference under the condition of controlling the tax preference intensity and financial constraint. Based on the research conclusions, we suggest that taxable income deduction （TID） is a more effective policy selection for stimulating innovation and the finance report should disclose the amount of tax preference to better the incentive effective.

关 键 词：Z-Tree 实验研究 税收优惠 研发投入 风险偏好 

分 类 号：F272.5[经济管理—企业管理]