创新式增长下的研发减税效应——基于熊彼特增长模型的分析

R&D Tax-cut Effect under Innovative Growth Background——An Analysis Based on Schumpeter Growth Model

在工业化后期阶段,产业结构的变化要求经济增长方式从要素驱动转向创新驱动,从数量扩张转向质量提升。这种转型的过程有赖于企业内生性研发和创新能力的不断提升。同时,在这种创新式经济增长过程中,政府为鼓励研发而采取的减税措施也会对企业的创新动机和经济增长率产生重要影响。构建一个单部门的熊彼特增长模型,对创新式经济增长的特征以及研发减税所产生的效应进行理论分析,并对此提出相关的政策建议。

In the late stage of industrialization, changes in the industrial structure demand that the mode of economicgrowth shift from factor-driven to innovation-driven, from quantitative expansion to quality improvement. The processof transformation depends on the continuous improvement in endogenous research and development and innovationability of enterprises. In the process of innovative economic growth, the measures for tax cuts that the government hastaken to encourage research and development will have an important impact on enterprise＇ s innovation motivationand economic growth rate. Building a single-sectoral Schumpeter growth model,this paper makes a theoretical analy-sis on the characteristics of innovative economic growth and the effect of R＆D tax-cut tax and puts forward relevantpolicy suggestions as well.