国际税收竞争对我国企业创新税收激励政策有效性的影响研究  

Research on the Impact of International Tax Competition on the Effectiveness of China's Tax Incentives for Corporate Innovation

作　　者：曹越 林江[2] Cao Yue;Lin Jiang

机构地区：[1]首都经济贸易大学财政税务学院 [2]中山大学岭南学院

出　　处：《财政研究》2023年第10期100-114,共15页Public Finance Research

基　　金：北京市社会科学基金项目“北京国际科技创新中心税收激励制度建设研究”(22GLC070)。

摘　　要：本文以高新技术企业所得税优惠和研发费用加计扣除政策为评估对象,利用A股上市公司数据,分析国际税收竞争对我国企业创新税收激励政策有效性的影响。研究发现,国际税收竞争的存在以及东道国专利盒制度的实施将会削弱我国税收激励政策的企业创新效应。进一步地,国际税收竞争的激烈程度对我国创新激励政策效应起到调节作用,东道国税率吸引力越大、纳税便利度越高、税收征管效率越高时,我国创新税收激励政策的有效性越低。机制分析表明,融资约束和企业避税是国际税收竞争影响的主要渠道。异质性研究表明,国际税收竞争的影响主要集中在税收激进程度较高、已享受较多政府补贴的企业,而当地区知识产权保护力度较强、税收征管数字化水平较高时,将对国际税收竞争的影响起到遏制作用。This study evaluates the corporate income tax incentives for high-tech enterprises and R&D super deduction policies,and uses data from A-share listed companies to analyze the impact of international tax competition on the effectiveness of China's corporate innovation tax incentives.The study found that the existence of international tax competition as well as patent box regimes in host countries will weaken the corporate innovation effects of China's tax incentives.Further,the intensity of international tax competition plays a regulatory role.With more attractive tax rate,more convenience of paying taxes and higher efficiency of tax collection and management,the host country will impose a more serious weakening impact on China's corporate innovation tax incentives.Mechanism analysis shows that financing constraints and corporate tax avoidance are the main channels for the impact of international tax competition.Cross-sectional differences show that the impact of international tax competition is mainly concentrated in enterprises with higher level of tax aggressiveness and government subsidies.Meanwhile,when regional intellectual property protection is strong and the level of digital tax collection and management is high,it will have a restraining effect on the impact of international tax competition.

关 键 词：国际税收竞争 企业创新 税收激励 

分 类 号：F810.42[经济管理—财政学]