投之以桃,报之以李:加计扣除税收优惠与企业科技创新责任

Reciprocity and Repay:Policy of R&D Additional Deduction and Technological Innovation Responsibility

研发费用加计扣除是国家鼓励企业加大研发投入的税收优惠政策,对减轻企业税负提升科技实力发挥重要作用。本文基于资源配置和利益相关者等理论,以比亚迪、复兴医药、宝钢股份、柳工机械为案例企业,从消费者、政府、社区、员工、非政府组织5个维度理解企业的科技创新责任,分析研发费用加计扣除税收优惠对企业科技创新责任的影响路径和效果。研究发现:加计扣除可以通过增强企业创新能力、提升政府与社会的关注度两条路径影响企业的科技创新责任;从影响效果看,消费者、政府、社区和员工4个维度上的科技创新责任效果显著,非政府组织维度上的企业科技创新责任效果较弱。

The additional deduction of R&D is a preferential tax policy which plays an important role in reducing the tax burden and encourage enterprises to increase R&D investment.Based on the resource allocation and stakeholder theories,this paper takes BYD,Fuxing Pharmaceutical,Baosteel and Liugong Machinery as the case companies to understand the technological innovation responsibility from five dimensions:consumers,government,community,employees,and non-governmental organizations.Then analyzes the influence path and effect of R&D additional deduction of tax incentives on the technological innovation responsibility of enterprises.The results show that the R&D additional deduction can affect the innovation responsibility of enterprises through enhancing the innovation ability of enterprises and increasing the attention of the government and the society.From the perspective of the impact on the case enterprises,the effect of scientific technological innovation responsibility is significant on the consumers,government,community and employees,but the relationship of scientific technological innovation responsibility should be strengthened in the dimension of non-governmental organizations.