税收优惠方式对研发投入激励效果的实验研究

发布时间：2018-06-04 16:45

本文选题：Z-Tree + 实验研究　；参考：《系统工程理论与实践》2017年12期

【摘要】：文章借鉴欧洲税务分析器仿真方法,利用Z-Tree实验平台,编写模拟程序,在控制税收优惠强度和融资约束情况下,实验参与者分别在研发投入加计扣除、投资抵税和创新产品收入减税三种不同税收优惠方式的企业系统中进行研发投资决策.通过多轮、多期实验,收集动态交互模拟过程得到的研发投入数据和企业特征数据,实证研究发现:1)相对于加计扣除和投资抵税优惠方式,创新产品收入减税优惠方式在激励企业创新投入方面更加有效;2)相对于加计扣除和投资抵税优惠方式,创新产品收入减税优惠方式在激励企业创新努力程度方面更加有效.在控制三种税收优惠方式对实际税收负担的改变程度这一因素后,研究结论不变.本文提出:1)在完善研发投入加计扣除税收优惠政策激励企业研发投入的同时,引入创新产品收入减税优惠方式是一种新的政策选择;2)财务报告增加披露研发投入实际带来的税收优惠金额,有利于改善税收优惠政策的激励效果.
[Abstract]:This paper draws lessons from the European tax Analyzer simulation method, using the Z-Tree experimental platform, compiles the simulation program, under the condition of controlling the tax preference intensity and the financing constraint, the experimental participants add and deduct the R & D input respectively. Research and development investment decision is made in the enterprise system with three different tax preferential modes: investment tax credit and innovation product income tax reduction. Through multi-round and multi-period experiments, we collect R & D input data and enterprise characteristics data from dynamic interactive simulation process. The empirical study finds that: 1) is relative to the plus deduction and investment tax credit. Innovation product income tax reduction is more effective in encouraging enterprise innovation investment than the additional deductions and investment tax deductions. The innovation product income tax reduction preferential way is more effective in encouraging enterprise innovation efforts. After controlling the change degree of three kinds of tax preferential ways to the actual tax burden, the conclusion of the study remains unchanged. This paper proposes that while perfecting the R & D investment and deducting the preferential tax policy, we should encourage enterprises to invest in R & D. It is a new policy choice to introduce innovative product income tax reduction preferential method. (2) the financial report increases the amount of tax preference that the R & D investment actually brings, and it is helpful to improve the incentive effect of the tax preferential policy.
【作者单位】：西安理工大学经济与管理学院;西安交通大学管理学院;
【基金】：国家自然科学基金(71373202,71472151,71671138) 陕西省软科学项目(2015KRM056)~~
【分类号】：F273.1;F811.4

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