研发费用税前加计扣除政策对企业R D支出的挤入挤出效应

The Effect of Tax Credits for R&D expenditure Policy on Firms’ R&D Expenditure

摘要:

本文构建了研发费用税前加计扣除政策对企业R D支出的挤入挤出效应分析模型,以大连市规上企业为样本对比分析了三种财政政策对企业R D内外部支出产生的不同效应。研究结果表明：研发费用加计扣除政策对企业R D内部和总支出的单项影响强度最大,与其他两项政策工具的综合影响强度有所削弱；对企业R D外部支出的影响不显著；研发费用加计扣除政策对企业R D支出的挤出效应最弱,当企业R D总支出高时,适用研发费用加计扣除政策。

Abstract:

This paper investigates the relationship between tax credits for R&D expenditure and firms’ R&D expenditure based on enterprises above designated size in Dalian. This paper compares and analyzes the different effects of fiscal technology investment funds, high-tech enterprise tax reduction and tax credits for R&D expenditure policies on corporate R&D internal and external expenditures. The results show that among the three policy instruments, the tax credits for R&D expenditure policy has the strongest impact on the internal and total R&D expenditure, and the combined impact of the other two policy instruments is weakened. The impact of tax credits for R&D expenditure on firm internal expenditures is not significant. Tax credits for R&D expenditure has the weakest crowding out effect on R&D expenditures of enterprises. When the total R&D expenditure of enterprises is high, the tax credits for R&D expenditure policy is applied.