摘要
在中国公共财政模式下,对企业执行研发费用加计扣除的所得税优惠政策是为了激励企业加大研发投入,对企业退还出口商品在国内生产与流通环节所缴纳的部分或全部税收即出口退税政策是为了让本土企业能够公平地参与国际竞争。对企业研发创新与出口贸易给予隐性税式补贴要优于直接提供财政资金补贴,因为财政税式支出能够更利于发挥市场在资源配置中的作用。要让研发创新的税式补贴实现既定的政策目标,那些对企业自身经济效益不大的研发项目被采纳与执行是其根本途径,因为对于经济效益大的研发项目,即使财政没有提供隐性税式补贴,企业也会自我选择去从事这些项目。出口退税可以通过二元边际方式增加出口贸易量,同时让研发创新的税式补贴产生更显著的激励效果。研发创新与出口贸易隐性税式支出相互加强的影响,使得所减免的税收总量变得越来越大,所以政策制定者需要按照最有效率的方式把创新要素集聚到微观企业并使之能以可持续的方式从事对外出口贸易。
Under the system of public finance in China,to encourage enterprises to increase investment in R&D,the preferential income tax policy with extra deductions for enterprises R&D expenses is implemented,and the export tax rebate policy for returning part or all of the taxes paid by enterprises in domestic production and circulation is also implemented to enable local enterprises to participate in international competition fairly.It is better to give invisible tax subsidies to enterprises R&D innovation and export trade than to provide direct financial subsidies,because the invisible tax expenditure is relatively more conducive to the role of the market in resource allocation.This paper found that achieving the established policy objectives of R&D innovation tax subsidies,adoption and implementation of some R&D projects that have little economic benefits for enterprises is the fundamental way.For R&D projects with great economic benefits,even if the public finance does not provide any tax subsidies,enterprises will choose to engage in these innovation projects under the profit motive.Export tax rebate can increase the export volume of goods through the dual marginal way,and make the tax subsidy of R&D innovation produce more significant incentive effect.The mutually reinforcing influence of the invisible tax expenditure of R&D innovation and export trade makes the total amount of tax reduced from public finance becoming more and more,and policy-makers should gather innovation elements into micro enterprises in the most efficient way and enable them to engage in foreign export trade in a sustainable way.
出处
《中央财经大学学报》
CSSCI
北大核心
2022年第3期15-26,共12页
Journal of Central University of Finance & Economics
关键词
研发创新
出口贸易
公共财政
隐性税式支出
补贴
R&D innovation
Export trade
Public finance
Invisible tax expenditure
Subsidy
