财税支持政策对智能网联汽车产业研发投入的影响分析

Analysis of the Impact of Fiscal and Tax Support Policies on the R&D Investment in the Intelligent Connected Vehicle Industry

智能网联汽车作为一种跨技术、跨产业领域的新兴汽车体系,已成为未来移动智能终端的朝阳产业,政府也出台大量财税支持政策以促进智能网联汽车产业发展。本文在分析我国智能网联汽车企业研发投入的基础上,选取30家智能网联汽车产业相关企业,使用固定效应模型对其2017-2021年面板数据实证分析财税支持政策对智能网联汽车企业研发投入的影响,并根据不同企业所处产业链位置进行异质性分析。结果表明,研发费用加计扣除政策、财政补贴政策、税收优惠政策都不同程度促进了我国智能网联汽车企业的研发投入,研发费用加计扣除政策和税收优惠政策对上游企业研发投入有显著影响,财政补贴政策对下游企业研发投入有显著影响。

As a cross-technology and cross-industry emerging vehicle system, intelligent connected vehicle has become the sunrise industry of mobile intelligent terminals in the future. The government has also issued a large number of fiscal and tax support policies to promote this development. Based on the analysis of the R&D investment of intelligent connected automobile enterprises in China, this paper selects 30 related enterprises, uses the fixed effect model to empirically analyze their panel data from 2017 to2021 to figure out the impact of fiscal and tax support policies on the R&D investment of these enterprises, and carries out heterogeneity analysis according to their respective positions in the industrial chain. The result shows that the R&D expense deduction policy,financial subsidy policy and tax preferential policy all promote the R&D investment of China’s intelligent connected vehicle enterprises to varying degrees. The first and the third policy have a significant impact on the R&D investment of upstream enterprises,while the second policy has a significant impact on that aspect of downstream enterprises.