研发税收激励、企业资格认定与减免可持续性  

R&D Tax Incentives, Qualification Determination and Sustainability of Tax Reductions and Exemptions

作　　者：汪冲[1] 江笑云 WANG Chong;JIANG Xiaoyun(Shanghai University of Finance and Economics;University of Shanghai for Science and Technology)

机构地区：[1]上海财经大学公共经济与管理学院 [2]上海理工大学管理学院

出　　处：《经济研究》2018年第11期65-80,共16页Economic Research Journal

基　　金：国家自然科学基金项目(71203089);中央高校基本科研业务费项目(2017110136);上海财经大学2015年"1351"人才工程讲席副教授资助计划;青年创新团队资助计划的阶段性成果

摘　　要：本文研究了包括高新技术企业在内的企业资格认定型研发税收减免的可持续性问题。通过广义Heckman选择效应模型以识别减免产生的企业选拔,据此建立内生处理效应模型研究研发税收减免对企业能否持续获得减免的影响。研究发现,企业选拔和税收激励共同作用下的企业营收规模扩张显著提高了企业下一年度不能持续获得减免的可能性。其作用机制表现为一种盈利约束效应——比例门槛型减免条件和年度持续性投入要求的双重约束下,获得减免企业以营收规模为分母的同期盈利性的下降削弱了企业下一年度持续满足认定条件的能力,最终产生了更高的减免不可持续性。企业资格认定型研发税收减免政策具有可持续性上的自我削弱影响。研究结果为当前中国实施创新驱动战略,建设创新型国家提供了有益启示。R&D tax incentives are not only an important policy instrument for implementing an innovation-driven strategy and making China an innovative nation,but also the gripper for reforming the current tax code to reduce firms tax burdens and real economic enterprise costs.Many studies question whether R&D tax incentives can act as a sustainable incentive for enterprises.This paper considers China s R&D tax reduction and exemption policies,carrying out a basic analysis of the facts and assessing the sustainability of tax reductions and exemptions using micro-enterprise data.R&D tax reduction and exemption policies in China can be divided into two categories.One includes tax reductions and exemptions determined by specific enterprise qualifications(including high and new technology enterprises,integrated circuit enterprises,and animation enterprises),hereinafter referred to as qualification determined tax reductions and exemptions;the other involves R&D expenditure preferential policies that review specific R&D projects(such as some new product or technology for enterprises),hereinafter referred to as R&D project reviewed tax reductions and exemptions.For qualification determined tax reductions and exemptions in China,enterprises must meet relevant conditions on the R&D human resource investment ratio,R&D expenditure ratio,new product(service)sales income ratio,independent intellectual property rights and results transformation,and enterprise growth(revenue scale growth and asset growth).Enterprises must also be determined to be eligible to enjoy various benefits and must meet the reduction and exemption conditions every year.Using data from a tax reduction and exemption database covering the Twelfth Five-Year Plan in an eastern province and the regression results of a generalized Heckman selection effect model based on whether enterprises obtain tax relief and the reduction ratio variables,this paper proves that qualification determined reductions and exemptions primarily generate“selection”effect for enterprises.Co

关 键 词：研发税收减免 企业资格认定 减免可持续性 内生处理效应模型 

分 类 号：F812.42[经济管理—财政学] F275.4