R&D税收优惠政策的激励效应分析——以高新技术企业为例  

Analysis of Incentive Effect of Preferential Tax Policies on R&D of High-tech Enterprises

作　　者：杨锦 吴菊[1] 刘雅庆 Yang Jin;Wu Ju;Liu Yaqing(School of Finance and Public Administration,Anhui University of Finance and Economics,Bengbu,Anhui 233030,China;School of Economics Administration,Anhui University of Finance and Economics,Bengbu,Anhui 233030,China)

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233030 [2]安徽财经大学经济学院,安徽蚌埠233030

出　　处：《黑龙江工业学院学报（综合版）》2020年第2期61-67,共7页Journal of Heilongjiang University of Technology(Comprehensive Edition)

基　　金：2017年度安徽高校人文社会科学重点项目“促进中国合作经济组织发展的财税政策研究”(编号:SK2017A0429)。

摘　　要：本文基于2008-2018年A股上市的高新技术企业的非平衡面板数据,对高新技术企业的税收优惠政策对其R&D的激励效应进行理论分析与实证检验。结果显示,税收优惠政策促进着高新技术企业的研发投入,且流转税优惠的激励作用要大于所得税优惠。在通过企业规模与性质分组分析后,可论断税收优惠政策对大型、非国有科技型企业的激励作用要大于中小型、国有企业。因此,要转变税收激励方式,对中小型、非国有企业给予更大的发展空间与税收优惠政策,使得我国的税收优惠政策具有普适性和普惠性。Based on the non-equilibrium panel data of high-tech enterprises listed on A-share market from 2008 to 2018,this paper conducts a theoretical analysis and an empirical test on the incentive effect of tax incentives on R&D of high-tech enterprises.The results show that the preferential tax policy promotes the R&D investment of high-tech enterprises,and the incentive effect of turnover tax preference is greater than that of income tax preference,and the incentive effect of tax incentives on large and non-state-owned enterprises is greater than that of small and medium-sized enterprises.Therefore,it is necessary to change the way of tax incentives and give more development space to small and medium-sized and non-state-owned enterprises.

关 键 词：税收优惠 所得税优惠 流转税优惠 研发支出 

分 类 号：F275.4[经济管理—企业管理]