研发费用加计扣除对企业创新效率的影响  

Research on the Impact of R&D Expense Additional Deduction on the Innovation Efficiency of Enterprises

作　　者：胡先杰 姜琴 苏思骐 陆红姝 HU Xianjie;JIANG Qin;SU Siqi;LU Hongshu(Torch High Technology Industry Development Center of Nanjing,Nanjing 210018,China)

机构地区：[1]南京市火炬高技术产业开发中心,南京210018

出　　处：《科技和产业》2023年第10期76-79,共4页Science Technology and Industry

基　　金：南京市软科学研究计划项目(202101026)。

摘　　要：研发费用加计扣除,是促进企业加大研发投入、提高自主创新能力的税收优惠政策。以创新效率为测度对象,选取南京市高新区纳入统计的科技型企业为样本,探讨研发费用加计扣除政策对企业创新的激励效应。结果表明:总体上,研发费用加计扣除政策对企业创新效率提升具有正向激励效应;分企业生命周期来看,研发费用加计扣除政策对初创期企业创新效率提升具有显著正向激励效应,而对成长期和成熟期企业创新效率提升的激励效应并不显著;研发投入强度对企业创新效率提升具有显著正向影响。据此,基于提升企业创新效率水平、企业所处生命周期、改善研发经费支出结构三个方面提出政策建议。The deduction of R&D expenses is a preferential tax policy to promote enterprises to increase R&D investment and improve their independent innovation ability.Taking innovation efficiency as the measurement object,scientific and technological enterprises included in the statistics of Nanjing High tech Zone are selected as the sample,and the incentive effect of R&D expense plus deduction policy on enterprise innovation is conducted.The results showed that the R&D expense plus deduction policy had a positive incentive effect on the improvement of enterprise innovation efficiency on the whole;From the perspective of enterprise life cycle,the policy of R&D expense plus deduction had a significant positive incentive effect on the improvement of innovation efficiency of start-ups,while the incentive effect on the improvement of innovation efficiency of growing and mature enterprises was not significant.The intensity of R&D investment had a significant positive impact on the improvement of enterprise innovation efficiency.Accordingly,policy suggestions are put forward based on three aspects:improving the level of innovation efficiency of enterprises,the life cycle of enterprises,and improving the structure of R&D expenditure.

关 键 词：研发费用加计扣除 创新效率 DEA模型 

分 类 号：F812.42[经济管理—财政学]