专利保护和加计扣除能促进私人农业研发么?  

Can patent and tax deduction inspire private agricultural R&D?

作　　者：包月红 赵芝俊[2] Bao Yuehong;Zhao Zhijun(Research Center for Rural Economy,Ministry of Agriculture and Rural Affairs,Beijing 100810,China;Institute of Agricultural Economics and Development,CAAS,Beijing 100081,China)

机构地区：[1]农业农村部农村经济研究中心,北京100810 [2]中国农业科学院农业经济与发展研究所,北京100081

出　　处：《科研管理》2019年第12期163-171,共9页Science Research Management

基　　金：国家自然科学基金重点项目群项目:“现代农业科技发展创新体系研究”(71333006);中国农业科学院科技创新工程(ASTIP-IAED-2018-05);农业农村部农村经济研究中心青年课题

摘　　要：专利保护和加计扣除政策是政府保护和激励私人技术创新的重要手段。利用2005-2015年间77家农业上市公司数据,通过构建企业创新决策模型,研究了专利保护和加计扣除政策对私人农业研发投入数量与研发投入强度的影响。结果表明,专利保护政策并未促进私人农业研发投入数量或者提高私人研发投入强度,而加计扣除政策则显著提高了私人的研发投入数量和研发投入强度。通过设置专利保护和加计扣除政策的交互项,发现专利保护的增强削弱了加计扣除政策的溢入效应。本研究从农北技术创新视角验证了已有的部分研究结论,对制定更有针对性的科技创新激励政策,完善创新政策体系有指导意义。The private department has become the main contributor of R&D investment in China, with enterprises accounting for 77.5 percent of R&D spending in 2016. However, the agricultural R&D has long relied on public research institutions. In recent years, problems like unbalanced allocation of scientific and technological resources, low conversion rate of scientific research achievements and insufficient private investment in R&D have become increasingly prominent. From the experience of developed countries, private agricultural R&D usually has higher efficiency and transformation rate of the science and technology achievements, and can also make up for the insufficient of public sector R&D investment. Therefore, encouraging private department`s participation and improving their investment have become an important way to solve the deficiency of agricultural science and technology innovation. The main reason for the lack of private R&D investment is market failure. Therefore, in order to promote private innovation, the government usually adopts measures such as tax incentives, subsidies and patent protection to make up. Theoretically, the strengthening of patent protection by the government can reduce the "free-rider" behavior, improve the private technology innovation revenue, and stimulate the private innovation motivation. Policies such as tax incentives and innovation subsidies can reduce private R&D costs and risks, and can also guide private R&D direction. In fact, the academic study of the policy’s actual effect has not yet to reach consensus, and the existing research mainly focuses on the overall policy effect regardless of the specific industries. Research in area of agricultural R&D which is in urgent need of the introduction of private participation is even less, so it`s not conducive for the formulation and improvement of specific government policies.In order to further test the effect of current incentive policies on private innovation in the field of agricultural R&D, this paper studied the impact of pat

关 键 词：专利保护 加计扣除 农业 私人 研发投入 

分 类 号：F273.1[经济管理—企业管理]