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研发费用加计扣除能否助力制造业智能化转型

Can Pretax Additional Deduction Policy for R&D Expenditure Accelerate the Manufacturing Industry Intelligentization Transformation
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摘要 利用财税优惠政策激励企业加大研发投入、加快智能化转型是实践中的难题。基于沪深A股制造业企业面板数据,构建双重差分和门槛效应两大模型实证分析研发费用加计扣除政策在制造业智能化转型中的作用机制,结果表明:研发费用加计扣除能够显著推动制造业智能化转型;以企业规模为门槛变量,研发费用加计扣除优惠的强度对制造业智能化转型存在双重门槛效应。此外,相较于高技术制造业,其对中低技术制造业智能化转型产生促进作用的门槛值更高,对民营制造业企业存在单一门槛效应,而对国有制造业企业则不存在门槛效应。因此,需根据不同行业、不同企业的特点,因产因企精准施策。 It is difficult issue to use preferential fiscal and tax policies to encourage enterprises to increase R&D investment and accelerate intelligentization transformation.Based on the panel data of Shanghai and Shenzhen Ashare manufacturing enterprises in China,this paper constructs Difference-in-Difference model to test whether the Pretax additional deduction policy for R&D Expenditure can promote the manufacturing industry intelligentization transformation.On this basis,the threshold effect model is constructed to analyze its nonlinear influence on the intelligentization transformation.The results show that:(1)Pretax additional deduction policy for R&D Expenditure can significantly promote the manufacturing industry intelligentization transformation.(2)Taking enterprise size as the threshold variable,the pretax additional deduction policy for R&D Expenditure intensity has a significant double threshold effect on intelligentization transformation.(3)Compared with the high-tech manufacturing industry,it has a higher threshold value for promoting the intelligentization of low/medium-tech manufacturing industry.(4)There is a significant single threshold effect on the private enterprises intelligentization transformation,while there is no effect on state-owned enterprises.Therefore,it is suggested to further strengthen the effectiveness of the R&D expense deduction policy according to different industries,focusing on private enterprises,maximizing the low/medium-tech manufacturing industries.
作者 罗序斌 刘莉华 LUO Xu-bin;LIU Li-hua(School of Finance,Jiangxi Normal University,Nanchang 330022,China)
出处 《税务与经济》 CSSCI 北大核心 2024年第5期35-45,共11页 Taxation and Economy
基金 国家社会科学基金重大招标项目(20&ZD068)。
关键词 研发费用加计扣除 制造业 智能化转型 Pretax Additional Deduction Policy for R&D Expenditure Manufacturing Industry Intelligentization Transformation
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