研发税收抵扣的分配机制和政策效果

发布时间：2018-04-17 05:11

本文选题：研发税收抵扣 + 研发投入　；参考：《科研管理》2017年07期

【摘要】：研发税收抵扣政策能够有效降低企业研发成本,提高资金使用效率。现有研究对不同国家或地区的研发税收抵扣政策进行了实证评估,并无一致性结论。我国近年来开始推广研发税收抵扣政策,效果尚不明朗。本研究利用2010-2012年中国上市公司数据,探究税收抵扣的分配机制,评估政策效果。结果表明,上市年限短、高管持股比例高、员工规模大、处于高市场化地区的企业更容易获得政府的研发税收抵扣。整体而言,研发税收抵扣显著提高了企业的研发支出,这一效果在制造业较为显著。但对信息技术和科技服务业并无显著效果。
[Abstract]:R & D tax deduction policy can effectively reduce R & D costs and improve the efficiency of capital use.The existing research has carried on the empirical appraisal to the research and development tax credit policy in different countries or regions, and has not the consistent conclusion.In recent years, China began to promote R & D tax credit policy, the effect is not clear.Based on the data of Chinese listed companies from 2010 to 2012, this study explores the distribution mechanism of tax credit and evaluates the effect of the policy.The results show that companies in high market-oriented areas are more likely to get government R & D tax credit because of the short period of listing, high proportion of senior managers' shareholding, large scale of employees.As a whole, R & D tax credit has significantly increased R & D expenditure, which is more significant in the manufacturing industry.However, there is no significant effect on information technology and science and technology services.
【作者单位】：清华大学公共管理学院;德州大学奥斯汀分校政治学系;
【基金】：国家自然科学基金面上项目《信息与自由裁量:我国公共决策机制的理想模式及重大基础设施项目决策研究》(2015.1-2018.12,项目号:71473144)
【分类号】：F273.1;F275;F832.51

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