长江经济带研发费用加计扣除政策实施与科技创新探究

Study on the Relationship between the Implementation of R&D Expenses Additional Deductions Policy and the Level of Science and Technology Innovation in the Yangtze River Economic Zone

通过对2016年长江经济带11个省市企业享受研发费用加计扣除政策实施情况进行系统分析,并结合相应的科技创新水平指数和专利申请授权总量进行关联研究。研究结果表明:长江经济带各省市加计扣除政策实施情况呈现东部较好,中部次之,西部较弱的特点;各省市加计扣除政策实施力度跟科技创新水平存在较好相关性,表明加计扣除政策实施可以推动区域科技创新能力提升;并对加计扣除政策实施工作提出建议。

Through the systematic analysis of the implementation of the R&D expenses additional deductions policy for enterprises in 11 provinces and cities of the Yangtze River economic belt in 2016, and the correlation research of the corresponding sci-tech innovation level index and the total amount of patent application authorization. The results show that the implementation of the policy of adding and deducting in the provinces and cities of the Yangtze River economic belt is better in the east, second in the middle and weaker in the west, and the implementation of the policy of adding and deducting in the provinces and cities has a good correlation with the level of scientific and technological innovation. It shows that the implementation of the additional deductions policy can promote the regional science and technology innovation ability, and puts forward some suggestions on the implementation of the additional deductions policy.