摘要
基于2011~2021年A股上市公司制造业企业数据,以归类变更为中介变量,实证检验加计扣除税收优惠政策对企业研发投入比重的影响。加计扣除比例越高,企业研发投入占总投入的比重越大;归类变更对研发投入的影响发挥部分中介作用。加计扣除政策对归类变更管理手段具有异质性,相较非国有企业,国有企业加计扣除的中介作用更为显著。政府应细化企业研发费用的归类类别,建立健全税务申报管理体系;企业应提高审计部门的内控监管力度,从而加强统筹治理,提高专业服务水平。
Based on the manufacturing enterprise data of A-share listed companies from 2011 to 2021,taking the classification change as the intermediary variable,this paper empirically tests the impact of deducting tax preferential policies on the proportion of R&D investment.The study found that:the higher the proportion of addition and deduction policy implementation,the greater the proportion of enterprise R&D investment in the total enterprise investment and the change of classification plays an intermediary role in the impact of addition and deduction on R&D investment.Furthermore,the results show that the policy of addition and deduction is heterogeneous to the means of classification and change management and the intermediary effect of addition and deduction in state-owned manufacturing enterprises is more significant compared with that in non-state-owned enterprises.The study proposes that the classification of enterprise R&D expenses should be refined to establish a sound management system of tax declaration,to improve the supervision of internal control and audit departments in the whole process,and thus strengthen overall governance to improve the level of professional services.
作者
王前
姚钰杰
WANG Qian;YAO Yujie(College of Economy and Trade,Hunan University of Technology,Zhuzhou 412007,China)
出处
《洛阳理工学院学报(社会科学版)》
2023年第3期46-52,共7页
Journal of Luoyang Institute of Science and Technology:Social Science Edition
关键词
制造业企业
加计扣除
研发投入
归类变更
中介效应
manufacturing enterprises
addition and deduction
R&D investment
classification and changes
intermediary effect