研发费用加计扣除减免、R&D补贴与制造业创新绩效——基于创新过程二元性的分析  

The Impact of R&D Expenses Plus Deductions and Exemptions,R&D Subsidies and Manufacturing Innovation Performance——Analysis of the Duality of the Innovation Process

作　　者：秦铸清 王德平[1] Qin Zhuqing;Wang Deping(School of Economics and Management,Southwest University of Science and Technology,Mianyang 621000,China)

机构地区：[1]西南科技大学经济管理学院,四川绵阳621000

出　　处：《科技创业月刊》2021年第9期1-6,共6页Journal of Entrepreneurship in Science & Technology

基　　金：四川省科协科技智库调研课题“四川省高质量推进乡村振兴战略路径及对策研究”(2019kjzk-14);西南科技大学行业特色研究项目“新时代行业特色高校治理模式与创新发展研究”(20sxb049)。

摘　　要：采用我国制造业细分行业面板数据,探讨研发费用加计扣除减免和R&D补贴对产业创新绩效的影响。结果表明,在研发阶段,研发费用加计扣除减免和R&D补贴以及二者的交互项能够显著提升制造业创新绩效;在商业化阶段,研发费用加计扣除减免对制造业创新绩效具有显著正向影响,而R&D补贴与创新绩效呈现非线性关系。研究结论为政府研发支持政策优化提供借鉴。Using panel data from China’s manufacturing sub-industries to research the impact of R&D expenses plus tax deduction and R&D subsidies on industrial innovation performance,the results show that:in the R&D stage,the R&D expenses plus deductions,R&D subsidies and their interaction can significantly improve manufacturing innovation performance;in the commercialization stage,the R&D expenses plus deduction and exemption have a significant positive impact on the manufacturing innovation performance,while R&D subsidies and innovation Performance presents a non-linear relationship.The research conclusions of this article are of great significance for the rational allocation of government R&D support policy tools.

关 键 词：研发加计扣除减免税 R&D补贴 制造业 创新过程二元性 创新绩效 

分 类 号：F270.3[经济管理—企业管理]