文章摘要
程瑶,闫慧慧.税收优惠对企业研发投入的政策效应研究[J].数量经济技术经济研究,2018,(2):116-130
税收优惠对企业研发投入的政策效应研究
Effect of Tax Preferences Policy on Enterprise R&D Investment
  
DOI:
中文关键词: 研发投入  倾向得分匹配  税收优惠
英文关键词: R&D Investment  Propensity Score Matching  Tax Preferences
基金项目:本文获得北京交通大学基本科研业务费“对我国宏观经济中不可观测变量的新研究”(B15JB00230)的资助。
作者单位
程瑶 南京财经大学财政与税务学院 
闫慧慧 南京财经大学财政与税务学院 
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中文摘要:
      研究目标:税收优惠对企业研发投入的政策效应。研究方法:以2015年深圳证券交易所上市公司(A股主板)的面板数据为基础,采用倾向得分匹配法(PSM),并对比传统OLS回归方法,估计不同税收优惠方式对企业研发投入的政策效应。研究发现:税收优惠政策对企业研发投入量及企业研发投入强度具有激励作用,但研发费用加计扣除、研发费用加计扣除与税率优惠并用、税率优惠三种优惠方式,激励效应依次递减。研究创新:采用倾向得分法,将未享受税收优惠的企业作为享受税收优惠企业的“反事实”结果,对比分析税收优惠政策对样本产生的“净效应”。研究价值:根据当前我国企业特征,优化研发投入税收优惠政策。
英文摘要:
      Research Objectives:This paper is to study the average effect of R&D tax preferences on enterprise R&D investmentResearch Methods:Based on the panel data of listed companies of Shenzhen Stock Exchange in 2015,this paper applies the propensity score matching(PSM)method,compared with the traditional OLS regression method,to investigate the average effect of different kinds of tax preference on enterprise R&D investmentResearch Findings:The results show that tax preferences for R&D investment and R&D investment intensity has a stimulating effect,but additional deduction,additional deduction & preferential tax rates and preferential tax rates,the incentive effect of these three kinds of tax preference policies decreases in turnResearch Innovations:The propensity score method is used to analyze the net effect of the tax preference on the sample that the enterprises which do not enjoy tax preferences are taken as the counterfactual result of the enjoying tax preferences enterprisesResearch Value:Tax preferences for R&D investment can be optimized according to the characteristics of Chinas enterprises
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