企业研发所得税优惠政策激励效应研究

Research on Incentive Effect of Preferential Income Tax Policies for Enterprise R&D

近年来,我国财税体制改革持续深入推进,有力支持了企业开展创新研发活动、实现转型升级。本文对激励企业研发创新的企业所得税优惠政策效应进行实证检验,发现研发税收优惠政策对企业提高研发强度影响显著,但二者之间存在“倒U型”关系。对区域、权属、行业异质性进行检验发现:研发税收激励对东部地区影响更大,印证了制度环境和公共服务较好的地方,研发税收激励发挥得更好;面临融资约束较为明显的非国有企业受到税收激励的影响更大;相对高技术制造业而言,高技术服务业对研发税收优惠政策的敏感性更高。因此,提出加大研发税收支持力度、针对企业特点灵活设计政策方式、扩大产业税收优惠范围及提高税收征管效率等政策建议。

In recent years,the reform of fiscal and taxation system in China has been continuously deepened,which has strongly supported enterprises to carry out innovative research and realize transformation and upgrading.Through the empirical analysis of the effect of preferential policies of enterprise income tax on encouraging R&D innovation,it is found that those preferential tax policies have a significant impact on the improvement of R&D intensity,but there is an"inverted U-shaped"relationship between these two.According to the heterogeneity test of region,ownership and industry,it is found that preferential tax policies plays a more significant role in promoting the R&D activities in eastern region of China,which confirms that R&D tax incentive can play a better role in places with better institutional environment and public services;non-state-owned enterprises facing obvious financing constraints are greatly affected by tax incentives;compared with high-tech manufacturing,high-tech service industries are more sensitive to R&D preferential tax policies.Therefore,this paper puts forward policy recommendations such as increasing R&D tax support,flexibly designing policies according to the characteristics of enterprises,expanding the industry scope of preferential tax policies and improving the efficiency of tax collection and management.