研发费用加计扣除优惠强度、研发投入强度与创新绩效的研究

发布时间：2018-03-10 21:58

本文选题：加计扣除政策　切入点：研发投入　出处：《华东交通大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化的发展,提升自主创新能力是我国企业谋求生存和发展的最佳途径,但由于研发创新活动具有高投入和高风险的特征,各国政府纷纷对此进行干预,采取政府补助、税收激励政策等措施以提高企业自主创新的积极性,其中加计扣除政策被认为是政府通过税收杠杆鼓励和支持企业进行自主创新的最为重要的税收激励政策。而作为推动国家经济增长和国际竞争力的产业支柱之一,高技术产业创新绩效的提高,对我国是否能够实现“创新型国家”的战略目标至关重要。所以以研发活动为发展基础的高技术产业,如何利用国家出台的研发费用税前加计扣除政策提高其创新绩效是本文的研究重点。本文首先对高技术产业、RD投入以及创新绩效等相关概念进行界定,通过对国内外相关研究文献进行梳理发现,第一,多数文献仅仅肯定了税收激励政策与研发投入、税收激励政策与创新绩效、研发投入与创新绩效两者之间具有一定的相关关系,鲜有文献探讨三者之间的内在联系,然而第三变量的引入能够使得研究结论更为可靠,第二,加计扣除政策的最终目标是落实到创新产出成果,但学者大都是从该政策是否能够促进企业自主创新投入的角度探讨其激励效果,所以探讨加计扣除政策对企业创新绩效的激励效果对政策的完善更有意义;其次,详细阐述了加计扣除政策、研发活动以及创新绩效的相关理论,其中包括市场失灵理论、税收激励理论和RD内生增长理论,为后文的假设提出以及实证分析奠定了理论基础;再次,由于本文是对2008年最新颁布的加计扣除政策进行研究,故选取2010-2014年《中国高技术产业统计年鉴》中公布的数据作为实证研究调查的对象,按照年鉴中的分类,将我国高技术产业分为:医药制造业、航天航空器制造业、电子及通讯设备制造业、电子计算机及办公设备制造业和医疗设备及仪器仪表制造业五大类行业,进一步细分的高技术产业共15类,剔除数据不全的样本共158个,对相关数据进行梳理后运用SPSS20.0进行描述性统计、Pearson相关性分析以及多元回归分析,结果发现:(1)加计扣除优惠强度可以显著提高高技术产业的新产品销售收入占销售总收入的比例;(2)引入研发投入强度进行进一步分组回归发现,研发投入强度正向调节加计扣除优惠强度与创新绩效之间的关系,并且存在最佳研发投入强度区间使得加计扣除政策的激励效果达到峰值;(3)在高技术产业创新产出方面,加计扣除政策比政府直接资助更加能够有效地促进其创新绩效的提升;(4)新产品出口绩效能够显著促进新产品销售收入占销售总收入的比重提升。最后,根据实证研究得出的结论,本文从政府和产业两个层面提出以下建议:(1)政府应逐步扩大加计扣除优惠比例;(2)增加研发支出,优化产业结构;(3)鼓励企业积极申请专利,加大专利战略宣传力度;(4)加大外贸扶持力度,带动产业结构升级。
[Abstract]:With the development of economic globalization, to enhance the capability of independent innovation is the best way for our enterprises to seek survival and development, but the characteristics of innovation activity with high cost and high risk, governments have to intervene, take government subsidies, tax incentives and other measures to improve the enthusiasm of enterprises for independent innovation, which add the deduction is considered to be the government of independent innovation through the tax lever to encourage and support enterprises, the most important tax incentive policy. As one of the pillar industries to promote national economic growth and international competitiveness of the high-tech industries innovation performance improvement on whether China can realize the strategic goal of "vital national innovation". So high technology industry research and development activities for the development of the foundation, how to use the national introduction of R & D expenses plus tax deduction policy to improve its innovation Performance is the focus of this paper. Firstly, the high technology industry, the definition of RD investment and innovation performance and other related concepts, combs, first through to the domestic and foreign relevant research literature, most literature only affirmed the tax incentives and R & D investment, tax incentive policy and innovation performance, there is a certain correlation between the two R & D investment and innovation performance, there is little literature to explore the intrinsic link between the three, but the introduction of third variables can make the conclusion more reliable, second, deduction of the ultimate goal of policy is to implement the innovation achievement, but most of the scholars from the policy to promote the independent innovation of enterprise investment incentive perspective the effect, so the research and improvement of Deduction Policy on the performance of enterprise innovation incentive effect on policy more meaningful; secondly, detailed explanation of the accelerometer Deduction Policy, research and development activities and the related theory of innovation performance, including market failure theory, tax incentive theory and RD theory of endogenous growth for the hypothesis and empirical analysis has laid a theoretical foundation; again, because this is in 2008 the new deduction policy research, we select 2010-2014 announced in the high tech industry statistical yearbook China < > in the data as the research object of the investigation, according to the classification in the Yearbook of China's high technology industry, will be divided into: pharmaceutical manufacturing, aerospace and aircraft manufacturing, electronic and communication equipment manufacturing industry, industry and medical equipment and instruments of computer and office equipment manufacturing in five major industries, high technology industry further subdivision of a total of 15 categories, excluding incomplete data samples of a total of 158, to sort out the relevant data by SPSS20.0 for descriptive statistics, Pearson correlation analysis and multiple regression analysis, the results showed: (1) deduction of preferential strength can significantly increase the sales revenue of new products of high technology industry sales accounted for the proportion of total revenue; (2) the introduction of R & D intensity further grouping regression found that R & D intensity positive regulation plus the relationship between preferential deduction and innovation strength performance, and best R & D investment strength interval makes the Deduction Policy incentive effect reached the peak; (3) in the high technology industry innovation output, deduction policy directly funded more than the government can effectively promote the innovation performance; (4) new product export performance could significantly promote the sales revenue new product sales accounted for the proportion of total income. Finally, according to the conclusions of the empirical study, this paper from the two aspects of government and industry to put forward the following recommendations: (1) the government should We should gradually expand the proportion of deducting the discount rate, (2) increase R & D expenditure and optimize the industrial structure; (3) encourage enterprises to actively apply for patents, increase the publicity of patent strategy; (4) increase the support of foreign trade, and promote the upgrading of industrial structure.

【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F273.1

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