财税激励政策对高新技术企业研发投入影响效应分析——基于广义倾向得分法的实证研究

发布时间：2018-04-05 08:52

本文选题：税收优惠　切入点：直接补贴　出处：《中国科技论坛》2017年02期

【摘要】：本文基于2011—2014年中关村高新技术企业微观数据,运用广义倾向得分法和最新发展的非参数估计方法,测度了税收优惠和财政直接补贴在不同强度下对高新技术企业RD投入的动态效应,并就政策的有效性进行了对比分析。结论认为:财税政策对不同规模高新技术企业RD活动的影响具有异质性,且存在政策最优作用区间。大中企业的RD投入只对税收优惠的强度变化敏感,税收优惠强度增加可有效促进其RD投入,而直接补贴的边际激励效应不显著;小微企业对两种政策均较为敏感,税收优惠对其RD活动的激励作用显著,随着直接补贴的强度增加其RD投入水平缓慢提高。
[Abstract]:Based on the micro data of Zhongguancun high-tech enterprises from 2011-2014, this paper applies the generalized tendency score method and the latest non-parametric estimation method.This paper measures the dynamic effects of tax preference and direct subsidy on R & D input of high-tech enterprises under different intensities, and makes a comparative analysis on the effectiveness of the policy.The conclusion is that the influence of fiscal and taxation policies on R & D activities of high-tech enterprises of different scale is heterogeneity, and there is an optimal range of the effects of policies.The R D input of large and medium enterprises is only sensitive to the change of the intensity of tax preference, and the increase of the intensity of tax preference can effectively promote the R D input, but the marginal incentive effect of direct subsidy is not significant, and the small and micro enterprises are more sensitive to both kinds of policies.Tax incentives play a significant role in stimulating R D activities, and the R D input level increases slowly with the increase of the intensity of direct subsidies.
【作者单位】：中国人民大学统计学院;
【基金】：国家社科基金重大项目“经济社会公共数据的空间统计样本数据开发及应用研究”(11ZD157)
【分类号】：F812.42;F276.44;F273.1

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