研发费用税前加计扣除政策对企业R&D支出的挤入挤出效应——一个政策工具比较的视角  

Effect of Tax Credits for R&D Expenditure Policy on Firms’ R&D Expenditure:A Comparison Perspective of Policy Tool

作　　者：宋孝先[1] 张博[2] 刘金涛[1] Song Xiaoxian;Zhang Bo;Liu Jintao(Faculty of Humanities and Social Sciences,Dalian University of Technology,Dalian 116024,China;Faculty of Management and Economics,Dalian University of Technology,Dalian 116024,China)

机构地区：[1]大连理工大学人文社会科学学部,辽宁大连116024 [2]大连理工大学经济管理学院,辽宁大连116024

出　　处：《科技管理研究》2020年第3期19-26,共8页Science and Technology Management Research

基　　金：辽宁经济社会发展研究重点课题“辽宁老工业基地创新驱动振兴发展战略研究”(2018lslktzd-026)

摘　　要：构建研发费用税前加计扣除政策对企业R&D支出的挤入挤出效应分析模型,以大连市规上企业为样本对比分析三种财政政策对企业R&D内外部支出产生的不同效应。研究结果表明,研发费用加计扣除政策对企业R&D内部和总支出的单项影响强度最大,对其他两项政策工具的综合影响强度有所削弱;对企业R&D外部支出的影响不显著;研发费用加计扣除政策对企业R&D支出的挤出效应最弱,当企业R&D总支出高时,适用研发费用加计扣除政策。This paper investigates the relationship between tax credits for R&D expenditure and firms’ R&D expenditure based on enterprises above designated size in Dalian. This paper compares and analyzes the different effects of fiscal technology investment funds, high-tech enterprise tax reduction and tax credits for R&D expenditure policies on corporate R&D internal and external expenditures. The results show that among the three policy instruments, the tax credits for R&D expenditure policy has the strongest impact on the internal and total R&D expenditure, and the combined impact of the other two policy instruments is weakened. The impact of tax credits for R&D expenditure on firm internal expenditures is not significant.Tax credits for R&D expenditure has the weakest crowding out effect on R&D expenditures of enterprises. When the total R&D expenditure of enterprises is high, the tax credits for R&D expenditure policy is applicable.

关 键 词：研发费用加计扣除 企业R&D内外部支出 挤入和挤出效应 

分 类 号：F123[经济管理—世界经济]