企业研发费用税前加计扣除政策:依据及对策

科研管理 ›› 2011, Vol. 32 ›› Issue (5): 141-148.

企业研发费用税前加计扣除政策:依据及对策

范金^1,2, 赵彤^2,3, 周应恒²

1. 江苏省行政学院江苏应用经济研究中心,江苏南京 210004;
2. 南京农业大学经济管理学院,江苏南京 210095;
3. 南京晓庄学院经济法政学院,江苏南京 211171

收稿日期:2009-10-28 修回日期:2010-05-05 出版日期:2011-05-27 发布日期:2011-06-14
作者简介:范金(1965-),男(汉),江苏扬州人,博士,江苏省行政学院江苏应用经济研究中心主任,教授,南京农业大学经济管理学院博士生导师,研究方向:国民经济学。赵彤(1971-),男(汉),江苏南京人,南京农业大学经济管理学院博士研究生,南京晓庄学院经济法政学院讲师,研究方向:国民经济学。周应恒(1963-),男(汉), 湖南长沙人,博士,南京农业大学经济管理学院院长,教授,博士生导师,研究方向:产业经济学。
基金资助:
国家软科学研究计划项目"长三角地区企业加计扣除政策实施效果评价"(编号:2009GXS5D109)、国家自然科学基金项目"全球化背景下中国居民消费收敛的结构性路径分析和政策研究"(编号:70873052)。

The pretax additional deduction policy for enterprise's R&D expenses:Basis and suggestions

Fan Jin^1,2, Zhao Tong^2,3, Zhou Yingheng²

1. Jiangsu Research Center for Applied Economics,Jiangsu Administration Institute,Nanjing 210004,China;
2. College of Economics and Management,Nanjing Agricultural University,Nanjing 210095,China;
3. College of Economics, Law and Politics, Nanjing Xiaozhuang College,Nanjing 211171,China

Received:2009-10-28 Revised:2010-05-05 Online:2011-05-27 Published:2011-06-14

摘要/Abstract

摘要： 企业研发费用税前加计扣除政策是促使企业加大研发投入和提升自主创新能力的有效保障。从上世纪90年代中期开始实施的企业研究开发费用税前加计扣除政策经历了确立期、发展期、完善期三个发展阶段,扣除主体范畴、研发活动范围、研发费用支出内容、研发费用向后结转以及集团公司集中研发费用的合理分配等方面内容得到不断拓展和延伸,多层次政策体系已基本形成。政策依据包括理论和实证层面。针对实际操作中执行不力现状,文章在问卷调查基础上分析了影响加计扣除政策有效实施的因素并提出对策建议。

关键词: 研究开发费用, 研究开发活动, R&D税收激励, 加计扣除政策

Abstract: The Pretax Additional Deduction (PAD) policy is an effective instrument to encourage an enterprise for increasing its R&D investment and improving the capability and capacity of independent innovation. Since the policy is enacted in the middle of 1990's, it has experienced three development stages: establishment, development, and improvement. Many detailed rules have also been continually expanded and extended, such as the domain of discounting bodies, the scope of R&D activities, the R&D expenses, the backward discounting of the R&D expense, the rational allocation of Group's R&D expenses, etc. And then a multi-level policy system has been basically formed. The basis of the policy has involved in both the theoretical and empirical level. In the light of poor performance in practice, the main factors influencing the effectiveness of this policy are analyzed on the basis of questionnaire survey and some suggestions are put forward at last.

Key words: R&D expense, research and development activity, tax incentives for R&D, PAD policy

中图分类号:

范金, 赵彤, 周应恒. 企业研发费用税前加计扣除政策:依据及对策[J]. 科研管理, 2011, 32(5): 141-148.

Fan Jin, Zhao Tong, Zhou Yingheng. The pretax additional deduction policy for enterprise's R&D expenses:Basis and suggestions[J]. Science Research Management, 2011, 32(5): 141-148.

参考文献

[1] 房汉廷,张缨. 中国支持科技创新财税政策评述(1978-2006年)[J].中国科技论坛,2007(9):10-16.Fang, H., Zhang, Y. Review of financial and tax policy on supporting science & technology innovation in China: 1978-2006[J]. China Science & Technology Forum, 2007(9): 10-16. [2] Arrow, K. J. The economic implications of learning by doing[J]. Review of Economic Studies, 1962,29(2):155-173. [3] Mansfield, E. Social and private rates of return from industrial innovations[J]. Quarterly Journal of Economics, 1977, 91: 221-240. [4] Estache, A., Gaspar, V. Why tax incentives do not promote investment in Brazil . Fiscal Incentives for Investment and Innovation[M]. Edited by K. Shah, A. Shah. New York: Oxford University Press, 1995: 309-340. [5] Bernstein, J. I. The effect of direct and indirect tax incentives on Canadian industrial R&D expenditures[J]. Canadian Public Policy,1986,12(3): 438-448. [6] Shah, K., Shah, A. Fiscal incentives for investment and innovation[M]. The World Bank, 1995. [7] Mansfield, E. The R&D tax credit and other technology policy issues [J]. American Economic Review,1986,(76): 190-194. [8] Hall, B. H., van Reenen, J. How effective are fiscal incentives for R&D？A Review of the Evidence . NBER Working Paper No.7098,1999. [9] Lach, S. Do R&D subsidies stimulate or displace private R&D? Evidence from Israel .NBER Working Paper No.7943,2000. http://pluto.huji.ac.il/~msfalkin/pdfs/0012papr.pdf. [10] 朱平芳,徐伟民. 政府的科技激励政策对大中型工业企业R&D投入及其专利产出的影响[J]. 经济研究,2003(6): 45-53.Zhu, P., Xu, W. Influence for government’s science & technology incentives policy on SOE R&D input patent output[J], Economic Journal, 2003(6): 45-53. [11] 蒋建军,齐建国. 激励企业R&D支出的税收政策效应研究[J]. 中国软科学,2007(8):65-70.Jiang, J., Qi, J. Research on tax policy effect on incenting enterprises’ R&D expenses[J]. China Soft Science, 2007(8):65-70. [12] 陈晓,方保荣. 对增值税转型的几点逆向思考[J]. 税务研究,2001(5):26-30.Chen, X., Fang, B. Some converse thinks on vale-added tax reform[J]. Taxation Research, 2001(5):26-30. [13] 吴秀波. 税收激励对R&D投资的影响:实证分析与政策工具选择[J]. 研究与发展管理,2003(1):36-41.Wu, X. Influence for tax incentives on R&D investment: empirical analysis and instrument choice[J]. R&D Management, 2003(1):36-41. [14] 李丽青. 企业R&D投入与国家税收政策研究 . 西北大学博士学位论文,2006.Li, L. Research of enterprises’ R&D input and national tax policy . Ph.d Dissertation of Northwest University, 2006. [15] 牟小容. 企业研究开发费税前扣除政策的变迁与构建[J]. 华南农业大学学报(社科版),2009(2):80-84.Mu, X. The changes and implications of the pre-tax jia-ji deduction policy on enterprises’ R&D expenses[J]. Journal of South China Agricultural University (Social Science Edition), 2009(2):80-84.