作 者: ;
机构地区: 广东省社会科学院
出 处: 《南方经济》 2022年第7期87-102,共16页
摘 要: 民营企业是研发费用加计扣除政策的主要受益群体。文章实证检验了2018年研发费用加计扣除政策改革对民营企业创新的激励效应及其异质性。研究结果表明,提升政策强度对民营企业的创新投入、创新产出数量和创新产出质量均有显著的激励效果。这些效果存在行业、规模、技术类型、生命周期等方面的异质性:在创新投入方面,对非制造业民营企业、非大型民营企业、高新技术民营企业、成熟期民营企业的创新投入激励效果更大;在创新产出方面,对非制造业民营企业、非高新技术民营企业的创新产出激励效果更大。针对激励效应及异质性分析结果,文章建议,将2021年政策的扣除比例适用范围扩大到负面清单之外的全部企业;在适当的时机,可继续提高扣除比例,尤其是对中小企业,以促进民营企业释放更大的创新动能;强化对民营企业高质量创新的导向性,针对不同类型研发项目费用设置不同扣除比例。 Private enterprises have become the main beneficiaries of the R&D EAD(Expenses Additional Deduction)policy.This paper empirically examines the incentive effect and heterogeneity of the 2018 R&D EAD policy reform on private enterprises innovation.The results show that:the incentive effect by increasing the policy intensity on innovation inputs,innovation outputs quantity and quality of private enterprises is significant,and it is heterogeneous in industry,scale,technology type,and life cycle.In terms of innovation inputs,the incentive effect of innovation investment on non-manufacturing private enterprises,non-large private enterprises,high-tech private enterprises,and mature private enterprises is greater.While in innovation outputs,the incentive effect on non-manufacturing private enterprises and non-high-tech private enterprises is greater.The research conclusions provide useful enlightenment for the reform of R&D EAD policy.
关 键 词: 研发费用加计扣除政策改革 加计扣除比例 政策强度 民营企业创新
领 域: [经济管理—财政学]