本文运用R&D税收优惠的METC、B指数和R&D使用成本等三个指标测算了我国政府对企业R&D税收优惠强度,并与世界主要国家指标进行比较,发现我国R&D税收优惠强度居于中等水平。在以我国1995~2008年的28个制造业数据为样本的实证检验中,发现政府R&D税收优惠对企业R&D支出的激励效应是显著的,而且在高科技企业中激励效应更为明显。本文的政策启示在于我国政府应调整R&D资助方式,逐渐加大对企业R&D税收优惠的范围和幅度,不断降低政府直接资助的比重。
Abstract
The government R&D tax incentive intensity in China is calculated using METC, B index, and R&D cost. The outputs reveal that Chinese R&D tax incentive intensity lies in the middle class compared with major countries in the world. It is found that the impact of R&D tax incentive on enterprise R&D expenditure is significant after empirical verification using manufacturing industries data during the period of 1995-2008 in China. The incentive effects for high-tech enterprises are more significant. Policy implications are that Chinese government should make adjustments on the way of R&D funding, and gradually expand the scope of tax incentives for enterprises in order to reduce the proportion of direct funding by government.
关键词
R&D税收优惠 /
激励强度 /
影响效应
Key words
R&D tax incentive /
incentive intensity /
impact effect
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基金
教育部人文社科青年基金项目(09YJC790241,2010,01~2012,12)、教育部省部共建基地项目(2009JJD790059,2010,01~2012,12)、教育部人文社科基地浙江工商大学现代商贸研究中心项目(09JDSM07YB,2010,02~2011,02)、浙江工商大学金融学研究中心基金项目(2010,06~2011,06)。
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