高新技术企业所得税名义税率优惠的科技创新激励效应

发布时间：2018-06-09 00:22

本文选题：高新技术企业 + 企业所得税　；参考：《中南财经政法大学学报》2017年06期

【摘要】：基于倾向得分匹配法,使用我国2008~2015年沪深A股上市公司数据,对高新技术企业所得税名义税率优惠政策的科技创新激励效应进行评估。研究结果表明:我国当前实施的高新技术企业享受企业所得税15%的名义税率优惠政策,在激励企业科技创新上发挥了积极作用,能促进上市公司的开发支出和研发支出占营业收入的比重分别提高0.263%和0.399%。传统的回归分析方法可能存在样本选择偏差的内生性问题,将导致高估税收优惠政策的激励效应。因此,我国政府在税收优惠政策执行过程中,应强化税收优惠政策实施的绩效导向,将税收优惠作为税式支出纳入预算管理,并进一步完善科技创新税收优惠政策支持体系。
[Abstract]:Based on the propensity score matching method, using the data of Shanghai and Shenzhen A-share listed companies from 2008 to 2015, this paper evaluates the incentive effect of scientific and technological innovation on the preferential policy of nominal tax rate of high-tech enterprise income tax. The results show that the current preferential policy of 15% nominal tax rate for high-tech enterprises in China has played an active role in encouraging enterprises to innovate in science and technology. It can promote the development expenditure of listed companies and the proportion of R & D expenditure to operating income by 0.263% and 0.399% respectively. The traditional regression analysis method may have the endogenous problem of sample selection bias, which will lead to overestimation of incentive effect of tax preference policy. Therefore, in the process of implementing preferential tax policy, our government should strengthen the performance orientation of the implementation of tax preferential policy, bring tax preference into budget management as tax expenditure, and further improve the supporting system of tax preferential policy for scientific and technological innovation.
【作者单位】：杭州电子科技大学会计学院;
【基金】：教育部人文社会科学研究项目“税收优惠激励企业自主创新的传导路径及其绩效评估”(16YJC630091) 杭州电子科技大学人文社会科学基金项目“促进我国自主创新的税收优惠政策效应研究”(2015B05)
【分类号】：F275.4;F276.44;F812.42

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