我国现行R&D税收优惠政策的有效性研究被引量：74

The Effectiveness of Current Tax Incentives on Enterprises' R&D Investment in China

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摘要税收优惠是各国政府采取的激励企业R&D投入的主要政策工具。本文建立回归模型,通过对103家样本企业的问卷调查统计分析,实证评价了我国现行R&D税收优惠政策对企业R&D投入的激励效应。结果表明。现行R&D税收优惠政策对企业R&D投入具有正的影响,但激励作用不明显,政府每减免企业R&D投入的1元钱税收,只能刺激企业增加R&D投入0.104元。究其原因,在于现行R&D税收优惠政策存在优惠范围较窄、与现行税制不协调等问题。因此,还须采取措施进一步完善现行R&D税收优惠政策,增强其有效性。 Tax Incentives is the main policy that all of the countries＇ governments adopt to incentive the enterprise＇s R＆D investment. The article evaluates the performance of our existing R＆D tax incentive policies on enterprise＇s R＆D expenditures through the regression methodology and questionnaires of 103 sample corporations. The demonstration shows that： the existing tax policies can affect enterprise＇s R＆D expenditures, but the effect is vague. One Yuan revenue reduction only can exchange 0. 104 Yuan enterprise＇ s R＆D expenditures~ The reason is that our existing R＆D tax incentive policies still have some problems, such as narrower scope of incentive and disagreement with existing tax policy. So some measures must be taken to improve the existing R＆D tax incentive polices and strengthen it＇s validity.

作者李丽青

机构地区广东商学院会计学院

出处《中国软科学》 CSSCI 北大核心 2007年第7期115-120,共6页 China Soft Science

基金国家自然科学基金(70473073)

关键词税收激励企业R&D投入激励效应 tax incentive enterprise＇s R＆D investment incentives effect

分类号 F062.4 [经济管理—政治经济学]

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