作　　者： ;

机构地区： 河北大学管理学院

出　　处： 《软科学》 2021年第1期56-61,共6页

摘　　要： 运用传统的数据包络分析法计算出新能源汽车企业的研发效率,再运用动态面板数据模型并引入特征变量实证研究财税支持政策对研发效率的效应。研究表明,财税支持政策对新能源汽车企业的研发效率具有两种效应:一是促进效应,整体来看,财税支持政策能够促进新能源汽车产业研发效率的提高;二是选择效应,财税支持政策对研发效率的促进效应受企业所有权性质、所在产业链位置、所在地理位置的影响。为了更有效地促进新能源汽车产业研发效率的提高,政府部门应加大研发费用加计扣除优惠力度,减少企业所得税低税率优惠和财政补贴力度;财税支持政策应该更加精准;鼓励非国有企业加强技术人才的储备。 Traditional data envelopment analysis method is used to calculate the R&D efficiency of new energy vehicle enterprises, and then the dynamic panel data model is used to analyze the impact of fiscal and tax support policies on the R&D efficiency of new energy vehicle industry from the perspective of overall, regional and industrial chain. The research shows that the fiscal and tax support policies have two effects on the R&D efficiency of new energy vehicle enterprises. The one is the promotion effect. On the whole, the fiscal and tax support policies can promote the R&D efficiency of new energy vehicle industry. The other is the selection effect. The relationship between the fiscal tax support policies and the R&D efficiency of new energy vehicle enterprises is determined by the nature of enterprise ownership, the location of the industrial chain and the location of the new energy vehicle enterprises. To promote the R&D efficiency of new energy automobile industry, the governments should increase the R&D expenses plus deduction and reduce the low tax rate of corporate income tax and financial subsidies. The fiscal and tax support policies should be more accurate. Encourage non-state-owned enterprises to strengthen the reserve of technical personnel.

关 键 词： 财税支持 新能源汽车 研发效率 数据包络分析 动态面板数据模型

领　　域： [经济管理—财政学]