研发费用加计扣除政策对企业数字创新的影响研究

Research on the Impact of R&D Expense Super Deduction Policy on Enterprise Digital Innovation

本文基于研发费用加计扣除政策的实施和2016—2022年上市公司披露的享受研发费用加计扣除政策减免所得税数据,实证检验研发费用加计扣除政策对企业数字创新的影响。研究发现,研发费用加计扣除政策的实施能够显著推动企业数字创新。机制检验发现,研发费用加计扣除政策通过激励管理层制定数字战略和提高研发强度促进企业数字创新。进一步研究发现,研发费用加计扣除政策推动数字创新的边际效率呈现先上升后回落的趋势,而实行税收“放管服”改革、提升地区数字经济水平、优化公平竞争环境均对研发费用加计扣除政策与企业数字创新关系具有显著正向调节效应。为此,本文提出进一步落实研发费用加计扣除政策相关策略、加快推动企业数字化转型和引导企业加大数字研发投入、优化企业数字创新营商环境等政策建议。

This paper empirically examines the impact of the R&D expense super deduction policy on enterprise digital innovation,based on the implementation of the R&D expense super deduction policy and the income tax reduction data disclosed by listed companies enjoying the R&D expense super deduction policy from 2016 to 2022.It is found that the implementation of the R&D expense super deduction policy can significantly promote enterprise digital innovation.The mechanism test found that the R&D expense super deduction policy promotes enterprise digital innovation by motivating management to develop digital strategies and increasing the intensity of R&D.Further research found that the marginal efficiency of the R&D expense super deduction policy to promote digital innovation shows a trend of rising first and then falling.However,implementing the tax“delegatingregulation-service”reform,raising the level of regional digital economy and optimizing the equitable competitive landscape can significantly enhance the positive effect of the R&D expense super deduction policy on enterprise digital innovation.Therefore,this paper proposes further implementing strategies related to the policy of super deduction for R&D expenses,accelerating the promotion of enterprise digital transformation,guiding enterprises to increase investment in digital R&D,and optimizing the business environment for enterprise digital innovation.