纳税事项影响企业研发投资研究述评  

Review on the Research of Tax Events Affecting Enterprise R&D Investment

作　　者：吴祖光[1] 万心悦 安佩 Wu Zuguang, Wan Xinyue, An Pei(School of Economics and Management, Xi＇an University of Technology, Xi＇an Shaanxi 710054, China)

机构地区：[1]西安理工大学经济与管理学院,陕西西安710054

出　　处：《未来与发展》2018年第4期73-80,共8页Future and Development

基　　金：陕西省软科学基金项目"税收激励方式对企业创新投资影响研究"(2015KRM056)

摘　　要：实施创新驱动发展战略需要发挥企业作为创新投入主体的作用。企业纳税事项可能不利于企业创新投资,税收政策成为政府激励企业研发投资的重要选择。本文对税收负担、税收累进性以及税收激励影响企业研发投资主要研究进行了梳理,发现:1)现有理论研究没有从动态视角揭示企业纳税事项影响企业研发投资的内在机理;2)纳税事项影响企业研发投资的经验研究尚属空白。现有研究在揭示企业纳税事项影响创新投资内在规律方面还十分有限,这种局限性加剧了理论界和实务界对税收激励企业创新投资政策实施效果的质疑。未来需要在企业演进的动态过程中揭示企业纳税事项与创新投资之间的关系,并基于现实数据为此提供经验研究证据,并在此基础上改进激励企业创新的税收政策。The implementation of innovation driven development strategy needs to embody role of enterprises as the main body of innovation investment. Enterprise tax events may not be conducive to enterprise innovation investment and tax policy has become an important choice for the government to encourage enterprises to invest in R＆D investment. In this paper, we tidy up the main literatures about the effect of the tax burden, tax progressivity and tax incentive on the R＆D investment research. We find that：（1） the existing theoretical research has not revealed the intrinsic mechanism of the affecting of enterprise tax event on R＆D investment from the dynamic perspective, and （2） There are few empirical researches about tax events affecting on the R＆D investment. The existing research is very limited in revealing the intrinsic mechanism of tax matters affecting on the innovation investment, and the limitation aggravate the query of the effectiveness of the implementation of tax incentives the theoretically and practically. In the future, we need to reveal the relationship between corporate tax events and innovative investment in the dynamic process of enterprise evolution and to provide empirical evidence for this based on real data. We need improve tax policy of encouraging enterprises innovation on the basis of findings from these researches.

关 键 词：税收负担 税收累进性 税收激励 研发投资 创新驱动 

分 类 号：F40[经济管理—产业经济]