税收普惠政策的推行,扩大了研发费用加计扣除的优惠范围,企业可能出于不同动机获取加计扣除的税收抵减收益,从而导致不同动机驱动下的政策的激励效果出现较大差异。本文通过沪深两市2008-2014年2282个样本的实证检验结果发现：研发费用加计扣除能促进企业研发投入、提升企业经营效果；企业存在真实研发效率动机和机会主义动机；真实研发效率动机对经营效果有正向调节作用,虚假研发效率动机有弱负向调节作用,机会主义动机有强负向调节作用。

With the implementation of the preferential tax policies, preferential scope of R D Plus Deduction has widen, enterprises claim additional deduction for different motivation for tax deducted from income, which leads to different financial effect. Based on the Shanghai and shenzhen A stock market, from 2008 to 2014, total with 2282 samples. Our empirical test results found: R D Plus Deduction can promote enterprise R D input, and effectively improve enterprise financial effect. The test also found that enterprises have real R D efficiency motivation and opportunism motivation. Further study found that under the real R D efficiency motivation, the regulating effect is significant positive regulation; Under the false R D efficiency motivation, the regulating effect is weak negative regulation; Under the opportunism motivation, the regulating effect is strong negative regulation.

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执行研发费用税前扣除政策的企业动机、实施效果及政策搭配的博弈模型研究(2014A070703011)