我国高技术产业的研发费用税前加计扣除政策实施效果评价研究

发布时间：2018-05-01 05:38

本文选题：高技术产业 + 研发费用　；参考：《江西财经大学》2016年硕士论文

【摘要】：如今,科学技术已成为决定社会经济增长的主要力量,彰显着一个国家的综合实力。对于企业来讲,研发投入是企业科技创新能力的象征,影响了企业前进的步伐,所以如何带动高技术产业加大研发投入已吸引各方眼球。而税收是国家干预经济的强力途径,已被各国用来促进高技术产业的进步。我国从1980年开始渐渐颁布了很多促进高技术产业增加研发投入的税收优惠政策,所得税优惠政策是最主要的,所得税优惠政策中力度最大的当属企业研发费用税前加计扣除优惠政策。研发费用税前加计扣除优惠政策作为我国重要的优惠政策,有优惠程度高、方向性明确和易于操作等特点。财税[2015]119号恰如其分的出现了,这是应合国家创新带动发展方针的体现.在这样的背景下,对我国现行促进高技术产业加大研发投入的加计扣除政策进行彻底的全方位的探析,这对增强扣除政策的实施、健全扣除政策具有重要的理论价值和实践价值。本文在总结有关我国企业研发费用税前加计扣除税收优惠政策的理论研究和实证研究成果的基础上,首先,对企业研发投入进行加计扣除的必要性进行阐述,分析了我国研发费用税前加计扣除政策对企业加大研发投入的作用机理;接着阐述了我国企业研发费用税前加计扣除政策的历史变迁和我国高技术产业研发费用的实施现状,并对其中存在的问题进行了原因分析;然后,进行了加计扣除政策与我国高技术产业研发创新的相关性分析,采用我国高技术产业1996-2013年的统计数据进行实证分析,得出在0.05的显著水平下税前加计扣除政策在对我国高技术产业的研发创新是有影响作用的;再次,在相关性分析的基础上,本文进行了税前加计扣除扣除政策对我国高技术产业研发创新有效性分析,并得出税前加计扣除政策对我国高技术产业研发创新的影响具有滞后性,企业研发投入强度具有明显的冲击作用并不断加强,和企业利润率也存在正相关的长期均衡关系。税前加计扣除政策先影响高技术产业的利润水平再以此影响产业研发投入,所以该政策对我国高技术产业研发创新的发展是有效的,而且效果在不断加强;末尾,在上述的前提下,给出了健全支持我国高技术产业创新研究的扣除政策的对策建议。
[Abstract]:Nowadays, science and technology have become the main force to determine the social and economic growth, showing the comprehensive strength of a country. For enterprises, R & D investment is the symbol of the enterprise's scientific and technological innovation ability, which affects the pace of the enterprise's progress, so how to drive the high-tech industry to increase the R & D investment has attracted the attention of all parties. Tax is a powerful way for the state to intervene in the economy, and has been used by various countries to promote the progress of high-tech industry. Since 1980, China has gradually promulgated a lot of preferential tax policies to promote high-tech industries to increase R & D investment. The preferential income tax policy is the most important. The most powerful preferential income tax policy is the enterprise R & D expenses before tax plus deducting preferential policies. As an important preferential policy in China, R & D expense plus deduction policy has the characteristics of high preferential degree, clear direction and easy operation. Fiscal [2015] 119 has just emerged, which is the embodiment of the national innovation-led development policy. Against this background, the current policy of increasing R & D investment in high-tech industries in China is thoroughly and omni-directionally analyzed, which will enhance the implementation of the deduction policy. Perfect deduction policy has important theoretical and practical value. On the basis of summarizing the theoretical research and empirical research on the preferential policy of tax deduction before tax for R & D expenses in our country, this paper first expounds the necessity of adding and deducting R & D investment. This paper analyzes on the mechanism of the policy of adding and deducting R & D expenses before tax to enterprises, and then expounds the historical changes of the policy of adding and deducting R & D expenses before tax and the present situation of the implementation of R & D expenses in high-tech industries in China. Then, the correlation analysis between the policy of addition and deduction and R & D innovation of China's high-tech industry is carried out, and the statistical data of China's high-tech industry from 1996 to 2013 are used to carry out empirical analysis. It is concluded that the policy of adding and deducting before tax at the significant level of 0.05 has an impact on the R & D innovation of China's high-tech industry. Thirdly, on the basis of correlation analysis, This paper analyzes the effectiveness of pre-tax plus deduction policy on R & D innovation in China's high-tech industry, and draws a conclusion that the impact of pre-tax plus deduction policy on R & D innovation in China's high-tech industry is lagging behind. The R & D investment intensity of enterprises has obvious impact effect and continuously strengthened, and there is a positive long-term equilibrium relationship between R & D investment intensity and enterprise profit margin. The policy of adding and deducting before tax affects the profit level of the high-tech industry first and then affects the investment in industrial research and development. Therefore, the policy is effective for the development of R & D innovation in China's high-tech industry, and the effect is constantly strengthening; at the end, Under the above premise, the countermeasures and suggestions to support the innovation research of high technology industry in China are put forward.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F276.44;F273.1;F812.42

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