R&D税收激励有效性与影响因素——基于15%税率式优惠和研发加计扣除政策的实证比较分析  

Research on the Validity Test and Influencing Factors of R&D Tax Incentives-Empirical Comparative Analysis based on 15% Tax Rate Credits and R&D plus Deduction Policy

作　　者：吴松彬 黄惠丹 张凯[2] Wu Songbin;Huang Huidan;Zhang Kai(Business School,Shenzhen University;Shenzhen Audencia Business School,Shenzhen University,Shenzhen 518060,China)

机构地区：[1]深圳大学经济学院 [2]深圳大学深圳南特商学院,广东深圳518060

出　　处：《科技进步与对策》2019年第11期117-124,共8页Science & Technology Progress and Policy

基　　金：教育部人文社会科学重点研究基地项目(14JJD790041);深圳大学研究生创新发展基金项目(人文社科类)(PIDFP-RW2018009)

摘　　要：基于生产函数理论抽象出盈利能力和研发程度是R&D税收激励效应的两个关键因素,进而采用2012-2015年全国高新技术企业调查数据,分别检验了15%税率式优惠与研发加计扣除政策的有效性及其影响因素。实证结果表明:15%税率式优惠与加计扣除政策均能激励企业创新,而加计扣除激励效果显著优于15%税率式优惠;15%税率式优惠政策效应受企业盈利能力影响较大,而加计扣除政策受企业研发投入的作用较大;15%税率式优惠政策对高新制造业、服务业和文化产业创新激励效果不显著,而加计扣除对高新制造业和文化产业研发密集型行业创新具有显著的激励作用;15%税率式激励对成熟度较高企业创新具有较好的激励效应,而研发费用加计扣除政策对成熟度较低企业创新具有较强的促进作用。This paper firstly based on the production function theory to abstract the profitability and R&D degree are two key factors of R&D tax incentive effect.Secondly,based on the 2012-2015 national high-tech enterprise survey data,the panel regression method was used to test the 15% tax rate policy respectively.With the validity of the R&D deduction policy and its influencing factors,the empirical results show that: First,the 15% tax incentive and the deduction policy can stimulate the innovation of the enterprise,and the effect of deducting the incentive is significantly better than the 15% tax rate.Second,the 15% tax rate policy incentive effect is greatly affected by the company's profitability,while the additional deduction policy is greatly affected by the company's R&D investment;third,the 15% tax rate incentive policy for high-tech manufacturing,service The incentive effect of industry and cultural industry is not significant,and the deduction has significant incentives for high-tech manufacturing and cultural industry research and development-intensive industries.Fourth,15% tax incentives have better incentives for higher maturity enterprises.The R&D expenses deduction has a strong incentive effect on enterprises with lower maturity.

关 键 词：R&D税收激励 财税政策 15%税率式优惠 研发加计扣除 

分 类 号：F273.1[经济管理—企业管理]