加计扣除政策对非科技型企业的影响

Impacts of R & D Expense Deduction Policy on Non-technological Enterprises

研发支出一直受到全世界的关注,从企业的立场看,在由"高速"到"高质量"发展和转型的当前环境中,先进技术对企业彰显其核心竞争力至关重要。研究研发加计扣除政策对非科技型企业的影响,得到以下结论:(1)该政策对非科技型企业研发投入和绩效产生显著正向影响。(2)与政策变化之前相比,加计扣除额对非科技型企业的研发强度具有更大影响,但对于企业绩效的影响并未增强反而在减弱。因此,政府可继续实行减税减费政策,加强宣传,简化申报程序,而企业应抓住机遇,通过研发促进发展。

R&D expenditure has always been the focus of the world.From the standpoint of enterprises,in the current environment of development and transformation from"high-speed"to"high-quality",advanced technology is essential for enterprises to demonstrate their core competitiveness.According to the research on the impacts of the R&D super deduction policy on non-technological enterprises,the following conclusions are obtained:(1)The policy has a significant positive impact on the R&D investment and performance of non-technological enterprises.(2)Compared with the situation bofore the policy change,extra deduction has a greater impact on the R&D intensity of non-technological companies,but the impact on corporate performance has weakened rather than increased.Therefore,government should continue to implement tax and fee reductions,strengthen publicity,and simplify declaration procedures,while enterprises should seize the opportunity to promote development through research and development.