摘要
研发费用加计扣除政策对激发各类市场主体积极参与创新、提升国家科技实力具有重要作用。实证研究发现,2021年出台的两项研发费用加计扣除政策对A股上市公司研发投入具有积极影响。两项政策对于企业研发投入的提升均有显著的正向促进作用,但对不同地理区位、不同性质企业的影响程度不尽相同。为加快推进创新型国家建设,政府应考虑将研发费用100%加计扣除优惠从制造业扩大至全行业,并且将研发费用加计扣除优惠放宽至企业所得税季度预缴时可享受。
The policies of additional deduction for R&D expenses play an important role in stimulating various market entities to actively participate in innovation and enhancing national scientific and technological strength. The empirical study finds that the two additional deduction policies for R&D expenses introduced in 2021 have a positive impact on R&D investments of A-share listed companies. The two policies have a significant positive effect on the increase of enterprise R&D investments. On the other hand, its impact on enterprises with different geographical location and different nature varies. To promote the construction of an innovative country, the government should consider extending the 100% additional deduction for R&D expenses from manufacturing to all industries and allowing enterprises to enjoy the preference on the occasion of quarterly pre-payment of enterprise income tax.
作者
李宜航
许英杰
郭晓
董鑫鑫
LI Yihang;XU Yingjie;GUO Xiao;DONG Xinxin
出处
《税务研究》
CSSCI
北大核心
2022年第4期121-129,共9页
关键词
研发费用
加计扣除
税收优惠
制造业
企业所得税
R&D Expenses
Additional Deductions
Tax Incentives
Manufacturing Industry
Enterprise Income Tax
