所得课税、风险分担异质性与创新

发布时间：2018-05-02 08:36

本文选题：创新 + 所得课税　；参考：《中国工业经济》2017年08期

【摘要】：在新常态背景下,创新这一经济转型的重要条件越来越受到人们的关注。以往对税收与创新之间关系的研究结论并不一致,本文通过建立一个关于所得税与投资风险偏好的理论模型,发现所得税对创新的影响取决于政府对创新风险的分担程度,风险分担程度越高,越有利于激励创新,风险分担程度越低,越不利于创新。进一步地,本文利用中国1998—2015年省际面板数据,使用两步系统广义矩估计方法对理论模型进行了实证检验,实证结论表明:个人所得税与企业所得税都对中国现阶段整体创新存在显著的负效应,且个人所得税对创新的负向影响要大于企业所得税对创新的负向影响;企业所得税对创新程度最高的发明专利的影响显著为正,其他两类为负;个人所得税则呈现出创新程度越高其负向影响越大的现象,对发明专利的影响系数绝对值最大,对实用新型专利的影响系数绝对值最小。就所得税而言,激励创新的关键在于建立合理的风险分担机制。对于企业所得税,应适当扩大企业创新风险损失的抵免范围,加大创新风险损失的抵免力度;对于个人所得税,应将可确认的个人创新费用或损失在综合所得中进行税前抵免;针对不同类型的创新活动,设计差异化的风险分担机制,使创新程度高、风险大的创新活动得到更多的税前抵免。
[Abstract]:In the context of the new normal, innovation, an important condition of economic transformation, has attracted more and more attention. Previous studies on the relationship between tax and innovation are not consistent. By establishing a theoretical model of income tax and investment risk preference, we find that the impact of income tax on innovation depends on the degree of government sharing innovation risk. The higher the degree of risk sharing, the more conducive to encourage innovation, the lower the degree of risk sharing, the less conducive to innovation. Furthermore, using the inter-provincial panel data of China from 1998 to 2015, this paper uses the generalized moment estimation method of two-step system to test the theoretical model. The empirical results show that both personal income tax and enterprise income tax have significant negative effects on the overall innovation in China at present, and the negative impact of individual income tax on innovation is greater than that of enterprise income tax on innovation. The impact of enterprise income tax on the invention patent with the highest degree of innovation is significantly positive and the other two categories are negative. The higher the degree of innovation is, the more negative the impact of the income tax on the invention patent is, and the absolute value of the coefficient of influence on the invention patent is the largest. The absolute value of the influence coefficient to the utility model patent is minimum. As far as income tax is concerned, the key to encourage innovation is to establish a reasonable risk-sharing mechanism. For enterprise income tax, the scope of credit for enterprise innovation risk loss should be expanded appropriately, and the credit for innovation risk loss should be increased. Aiming at different types of innovation activities, the paper designs a differentiated risk-sharing mechanism, which makes the innovation activities with high innovation degree and high risk get more pre-tax credit.
【作者单位】：暨南大学经济学院;
【基金】：国家自然科学基金面上项目“税制结构与可持续经济增长:基于地方政府行为的研究”(批准号71573106)
【分类号】：F812.42

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