基于博弈模型的“企业R&D费用加计扣除”政策研究

Research on Enterprise's R&D Super-deduction Policy Based on Game Model

针对"企业R&D费用加计扣除"政策落实过程中存在的问题构建中央政府和地方政府、地方政府与企业两类博弈,从定量的维度对博弈模型进行推演、仿真和分析,重点考虑对博弈双方收益都有影响的参数,分析其变化对博弈双方收益及均衡结果的影响。分析结果表明:对地方政府的奖惩力度、合理的权责体系和有利于企业申报的适宜环境是保证企业R&D费用加计扣除政策正确实施的关键。

The paper adopts two kinds of Game model, i. e. , central government and local government, local government and enterprise to interpret the difficulties in the implementation process of ＂enterprise＇ s R＆D super- deduction policy＂ . Using a quantitative measure, such as deduction and simulation, the paper takes the parameters into consideration which have influence on both sides in game models, and then analyzes the impact on the equilibrium of the model. The results show： the rewards or penalties for local governments, reasonable power system and appropriate environment for enterprise are key factors to ensure the effect of enterprise ＇ s super - deduction policy implementation.