摘要
现有文献缺乏国家研发财税政策在企业层面上对研发活动影响的研究。本文选取2008-2014年北京市上市高新技术企业作为研究对象进行实证研究,旨在探讨研发支出加计扣除政策、高新技术企业税收减免政策和政府研发补贴政策对高新技术企业创新投入和产出的影响。研究发现,研发支出加计扣除政策对高新技术企业研发投入和产出都产生显著的激励效应;高新技术企业税收减免政策对高新技术企业研发投入和产出产生促进效应;政府研发补贴政策与高新技术企业研发投入显著负相关,其中非国有高新技术企业的“挤出效应”更加明显,然而政府研发补贴政策对研发产出的影响则不显著。本文的发现为国家合理运用财税政策推动企业创新活动提供启示。
The Impact of National Financial Incentive Policies on R&D Activities at the Present Level of Enterprise lacks enterprise-level research. This paper chooses the high-tech enterprises listed in Beijing from 2008 to 2014 as the research object to study the impact of R&D additional deduction policy, high - tech tax incentives policy and government R&D subsidies on R&D input and output of high-tech enterprises. The study found that R&D additional deduction policy produce incentive effect on the R&D input and output of high - tech enterprises, and as well as high - tech tax incentives policy. However, government R&D subsidies had an negative effect on the R&D input, then, the spillover effects of non-state - owned high - tech enterprises are more prominent. And government R&D subsidies had no effect on the R&D output. At the same time, the findings of this paper provide inspiration for the country to use the fiscal policy to promote the enterprise innovation activities rationally.
作者
寇明婷
魏建武
马伟楠
KOU Ming-ting;WEI Jian-wu;MA Wei-nan(Donglinks School of Economics and Management, University of Sciences and Technology Beijing, Beijing 100083 , China)
出处
《科学学研究》
CSSCI
CSCD
北大核心
2019年第8期1394-1404,共11页
Studies in Science of Science
基金
国家自然科学基金青年项目(71804008)
教育部人文社会科学研究青年基金资助项目(17YJC630163)
教育部哲学社会科学后期资助项目(18JHQ078)
