企业研发费用加计扣除(以下简称“加计扣除”)政策是迄今为止我国促进企业加大研发投入,提高自主创新能力支持力度最大的税收政策措施。本文在对江苏创新型企业进行问卷调查的基础上,建立Probit模型对加计扣除政策实施效果的影响因素进行了分析。研究结果表明：企业规模、企业性质、企业研发水平、企业财务.管理水平、企业知识产权保护策略、区域行政政策、政策宣传服务水平、政策申报成本、政府行政效率、政府支持自主创新的金融政策10个因素对加计扣除政策实施效果具有影响。其中,企业研发水平是影响加计扣除政策实施效果最显著的正向影响因素；企业财务管理水平、企业知识产权保护策略分别是影响加计扣除政策实施效果重要的正向和负向因素；企业规模、企业性质、区域行政政策和政府行政效率是影响加计扣除政策实施效果较重要的正向因素；金融政策对加计扣除政策的实施效果具有负面的影响,政策之间没有形成合力；政策宣传服务水平和申报成本分别对于加计扣除政策实施效果具有正面和负面影响。据此本文提出相应对策建议。

The Pretax Additional Deduction(PAD) policy is the most effective instrument to an enterprise for increasing its R D investment and improving the capability of independent innovation. With the questionnaires from 330 local companies in Jiangsu Province, we conclude that firm size, nature of business, R D level of corporate , the level of corporate financial management, intellectual property protection strategy of corporate, the regional administrative policies, the level of policy service , reporting costs, administrative efficiency, the government"s financial policies to support independent innovation of enterprises have impacts on the effect of PDA policy implementation. Among them, R D level of corporate is the most significant positive factor; the level of corporate financial management and intellectual property protection strategy are more important positive and negative factors; firm size , nature of business ,the regional administrative policies and administrative efficiency are important positive factors; government financial support policy is a negative fact, but there are no concerted efforts between the various policies; The level of policy service is a positive factor and reporting costs is a negative factor. Accordingly, this paper proposes suggestions.

国家软科学研究计划项目“长三角地区企业研发费用加计扣除政策实施效果评价”（编号：2009GXS5D109）；南京市软科学研究计划重点项目“产学研协同推进南京企业成为技术创新主体的路径和机制研究”（编号：201302005）；江苏省教育厅高校哲社研究指导项目“全面实施企业研发费用加计扣除政策对江苏现代产业体系的影响”（编号：2011SJD790016）