研发费用加计扣除对企业科技创新的影响效应研究

发布时间：2018-05-11 16:20

本文选题：研发费用加计扣除 + 企业税收优惠　；参考：《华侨大学》2017年硕士论文

【摘要】：研发费用加计扣除政策是我国以税收优惠引导企业自主创新、促进科技进步的一项重要措施,自政策实施以来我国规模以上工业企业因研发费用加计扣除所减免的税额已从2010年的178.19亿元增加到了2014年的379.76亿元,其加计扣除50%的优惠力度非常强大。虽然政策已推行多年,但在定位、设计与管理等方面都存在一定问题,导致企业在执行过程中不断遇到困难和障碍,从而可能使企业陷入“政策执行悖论”之中。因此,这项政策执行多年的实际效率和效果如何,是否推动了企业的创新和进步,一直以来无论是政府部门,还是企业都忽略对其执行效果的检测与反馈,导致存在的问题一直得不到重视。基于此,本文在梳理分析现行研发费用加计扣除政策在全国以及不同地区的实施现状的基础上,以上市高新技术企业为样本,通过数据收集和实证分析考察研发费用加计扣除政策对企业科技创新的影响,对进一步加强政策执行提供实证支持。最后,结合实践经验和分析结果,对完善研发费用加计扣除政策的设计和执行提出对策建议。论文首先对企业研发费用加计扣除政策的执行现状进行横向和纵向的描述统计分析,了解不同地区、不同类型的企业的政策实施效率和效果,结果表明政策在全国及各地区的实施均呈现了一定的效率和效果,但存在行业不均、地区不均、投资额与扣除额不匹配等失衡现象;在此基础上进一步对我国上市公司中的国家级高新技术企业或国家级企业技术中心近3年的政策执行进行实证分析,纵向比较近3年来政策对这些企业研发投入、创新水平和盈利能力方面的作用及其变化趋势,结果表明2014年之前,政策无论是在激励企业研发投入方面,还是对企业创新能力和盈利能力方面均没有显著作用,2014年之后政策对企业的影响效应开始显著并逐渐增强,因此,企业政策执行存在滞后性和不稳定性。最后,根据研究结果,提出了政府部门改变工作机制和企业规范财务核算等的政策建议,特别是一些省市或地区的政策实施效率,以及提高政策在促进企业科技创新和盈利能力方面的效果。本文单独研究研发费用加计扣除这一非常重要的研发税收优惠政策对企业科技创新水平的影响,克服了以往以税负水平简单衡量税收优惠程度的局限,既利用宏观数据观察整体效应,又利用微观数据衡量微观效应,全面评估了政策的实施效率和实施效果,这为今后企业和政府相关部门更有效的政策执行提供了理论基础和对策建议。
[Abstract]:The policy of adding and deducting R & D expenses is an important measure to guide enterprises' independent innovation and promote scientific and technological progress with preferential taxation. Since the implementation of the policy, the tax deductions for R & D expenses of industrial enterprises in China have increased from 17.819 billion yuan in 2010 to 37.976 billion yuan in 2014. Although the policy has been carried out for many years, there are some problems in the aspects of orientation, design and management, which lead to the difficulties and obstacles in the process of implementation, which may lead to the "paradox of policy implementation". Therefore, whether the actual efficiency and effectiveness of this policy over the years, whether it has promoted the innovation and progress of enterprises, has long been neglected by both government departments and enterprises in terms of monitoring and feedback on the effectiveness of its implementation. The existing problems have been neglected. Based on this, this paper, on the basis of combing and analyzing the current implementation status of R & D expense addition and deduction policy in China and different regions, takes listed high-tech enterprises as a sample. Through data collection and empirical analysis, this paper investigates the impact of the policy of R & D cost addition and deduction on enterprise science and technology innovation, and provides empirical support for further strengthening the policy implementation. Finally, based on the practical experience and analysis results, some suggestions are put forward to improve the design and implementation of R & D plus deduction policy. First of all, the paper describes and analyzes the status quo of the implementation of the policy of enterprise R & D expense addition and deduction horizontally and vertically, in order to understand the efficiency and effect of policy implementation in different regions and different types of enterprises. The results show that the implementation of the policy in the whole country and every region has a certain efficiency and effect, but there are imbalance phenomena such as uneven industry, uneven region, mismatch between investment and deduction amount, etc. On this basis, we further analyze the policy implementation of the state-level high-tech enterprises or the state-level enterprise technology center in China's listed companies in the past three years, and compare the policy investment to these enterprises in the past three years. The role of innovation levels and profitability and their changing trends, and the results show that until 2014, whether in terms of stimulating corporate R & D investment, After 2014, the effect of policy on enterprises began to be significant and gradually enhanced. Therefore, there is lag and instability in the implementation of enterprise policies. Finally, according to the results of the study, the paper puts forward some policy recommendations on changing the working mechanism and standardizing financial accounting of enterprises, especially on the efficiency of policy implementation in some provinces, cities and regions. And to improve the effectiveness of the policy in promoting scientific and technological innovation and profitability of enterprises. This paper separately studies the impact of R & D tax preference policy on the level of scientific and technological innovation, which is a very important tax preference policy, and overcomes the limitation of simple measurement of tax preference degree by tax burden level in the past. Using both macro-data and micro-data to measure micro-effects, the efficiency and effect of policy implementation are comprehensively evaluated. This provides a theoretical basis and countermeasures for more effective policy implementation of enterprises and government departments in the future.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F273.1;F275

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