摘要
研发加计扣除是政府激励企业创新的重要举措。通过手工搜集2500家中国上市公司数据,本文首次采用微观企业研发加计扣除数据大样本考察了研发加计扣除政策的实际运行效果。结果显示:(1)企业实际的研发加计扣除率为法定标准的67%,表明企业尚有33%的研发支出未被税务部门认定。(2)上述发现主要源于税法对研发支出的认定口径较窄。高素质税务人员对研发支出的严格审查也是原因之一。但税务部门“放管服”改革可以显著提高企业研发被税务部门认定的比例。此外,相较而言,国有企业的研发加计扣除程度要低6.3%;有研发操纵嫌疑的企业研发加计扣除程度要低3.3%;而高新技术企业的研发加计扣除程度要高18.9%。(3)虽然税务部门未认定企业的全部研发支出,但其认定部分对创新产出的激励效果是未认定部分的26倍,表明税务部门具备筛选高质量研发的能力。进一步,税务人员素质越高,这一能力越强,且“放管服”改革在增加企业享受税收优惠力度的同时并未损害这一能力。不过,企业的研发操纵行为使得税务部门认定的研发支出质量下降,进而弱化了税务部门的这一能力。在中国着力推动以创新支撑经济高质量发展的战略背景下,结论具有重要的理论贡献与政策启示。
R&D additional deduction is an important policy for the government to encourage enterprise innovation.By manually collecting the data of 2,500 Chinese listed firms,this paper uses a large sample of micro enterprises'R&D additional deduction data to investigate the actual operation effect of the R&D additional deduction policy for the first time.The results show that:(1)The actual additional deduction rate of R&D is 67%of the legal standard,indicating that enterprises still have 33%of R&D expenditure that has not been recognized by the tax department;(2)The above findings are mainly due to the narrow scope of tax law's recognition of R&D expenditure.Strict scrutiny of R&D expenditure by the highly qualified tax officials is also to blame.However,the tax department's reform of release,management and service(RMS reform)has significantly improved the additional deduction rate.In addition,in comparison,the degree of R&D additional deduction of stateowned enterprises is 6.3%lower;Enterprises suspected of R&D manipulation have a 3.3%lower level of R&D additional deduction;The degree of R&D additional deduction of high-tech enterprises is 18.9%higher;(3)Although the tax department does not identify all the R&D expenditure,the incentive effect of the identified part on innovation output is 26 times that of the unidentified part,indicating that the tax department has the ability to screen high-quality R&D.Furthermore,the higher the quality of tax officials,the stronger their ability to screen high-quality R&D,and the RMS reform has not damaged this ability while increasing the intensity of tax benefits enjoyed by enterprises.But the R&D manipulation of enterprises leads to a decrease in the quality of R&D expenditure recognized by the tax authorities,which in turn has weakened this ability of tax authorities.Under the strategic background of China's efforts to promote innovation to support high-quality economic development,the conclusions have important theoretical contributions and policy implications.
作者
刘行
陈澈
Liu Hang;Chen Che(School of Accounting,Dongbei University of Finance and Economics;Tax Accounting Research Center,Dongbei University of Financeand Economics)
出处
《管理世界》
北大核心
2023年第6期34-50,共17页
Journal of Management World
基金
国家自然科学基金面上项目(项目批准号:72272025和71772029)
辽宁省“兴辽英才计划”青年拔尖人才项目(XLYC2007052)的资助。
关键词
加计扣除
研发
创新
税收激励
additional deduction
R&D
innovation
tax incentive
