我国政府R&D税收优惠强度的测算及影响效应检验

科研管理 ›› 2011, Vol. 32 ›› Issue (9): 157-164.

• 论文 • 上一篇

我国政府R&D税收优惠强度的测算及影响效应检验

王俊

浙江工商大学经济学院,浙江杭州 310018

收稿日期:2009-12-09 修回日期:2010-06-28 出版日期:2011-09-27 发布日期:2011-09-22
作者简介:王俊(1972-),男(汉),安徽蚌埠人,浙江工商大学经济学院副教授,博士,研究方向:创新经济学。
基金资助:
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)。

The measure of government R&D tax incentive intensity and its effect verification in China

Wang Jun

School of Economics, Zhejiang Gongshang University, Hangzhou 310018, China

Received:2009-12-09 Revised:2010-06-28 Online:2011-09-27 Published:2011-09-22

摘要/Abstract

摘要： 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。

关键词: R&D税收优惠, 激励强度, 影响效应

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.

Key words: R&D tax incentive, incentive intensity, impact effect

中图分类号:

F221

王俊. 我国政府R&D税收优惠强度的测算及影响效应检验[J]. 科研管理, 2011, 32(9): 157-164.

Wang Jun. The measure of government R&D tax incentive intensity and its effect verification in China[J]. Science Research Management, 2011, 32(9): 157-164.

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我国政府R&D税收优惠强度的测算及影响效应检验

The measure of government R&D tax incentive intensity and its effect verification in China

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