中国大中型企业研发效率测度与财政激励政策影响

发布时间：2018-03-08 08:13

本文选题：政府研发补贴　切入点：研发加计扣除税收减免　出处：《数量经济技术经济研究》2017年05期 　论文类型：期刊论文

【摘要】：研究目标:政府研发补贴、研发活动加计扣除税收减免以及高技术企业税收减免对企业研发效率的影响。研究方法:应用随机前沿模型(SFA)测度和比较中国各省份大中型工业企业的研发效率并检验三种财政激励政策对研发效率的影响。研究发现:各省份大中型工业企业研发效率逐年提高,但省份间整体研发效率差距较大,且东部沿海地区研发效率整体较中西部地区高;政府研发补贴和企业研发活动加计扣除减免都与研发效率呈稳定负相关,而高新技术企业税收减免与研发效率则呈稳定正相关。研究创新:从效率角度探究我国当前三种主要财政激励政策对企业研发绩效的影响。研究价值:从新的视角为我国未来财政政策如何定位和设计实施提供经验证据。
[Abstract]:Research objectives: government R & D subsidies, The effects of tax deductions for R & D activities and tax deductions for high-tech enterprises on R & D efficiency. Research methods: using stochastic frontier model (SFAA) to measure and compare the R & D efficiency of large and medium-sized industrial enterprises in various provinces of China. The research finds that the R & D efficiency of large and medium-sized industrial enterprises in various provinces is increasing year by year, and the impact of three kinds of fiscal incentive policies on R & D efficiency is also tested. However, the overall R & D efficiency in the eastern coastal areas is higher than that in the central and western regions, and the government R & D subsidies and the deductions and deductions for R & D activities of enterprises have a stable negative correlation with the R & D efficiency. The tax relief of high-tech enterprises and R & D efficiency are stable and positive correlation. Research and Innovation: from the perspective of efficiency to explore the three major financial incentives to the impact of corporate R & D performance. Research value: from a new perspective. The angle provides empirical evidence for how to position and design the future fiscal policy of our country.
【作者单位】：中国科学院科技战略咨询研究院;中国科学院大学中丹学院;牛津大学国际发展系;
【基金】：国家自然科学基金面上项目(71471170) 中国科学院科技战略咨询研究院重大咨询项目子课题(Y501141S04)资助
【分类号】：F273.1;F812.45

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