所得税优惠对企业创新的激励效应
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摘要
企业的研发创新具有正的外部性和一定的风险性,世界各国多采取税收优惠政策鼓励企业研发,但不同优惠政策带来的激励效应则有所差异。目前我国企业所得税优惠政策在激励企业创新方面依然存在着诸多不足。选取深圳市高新技术企业数据进行面板数据回归,结果显示企业所得税优惠税率、加计扣除都对企业的专利研发起到积极的促进作用,而税额扣除却产生了一定的抑制效应;此外,实证结果表明,规模大、盈利能力强的企业,其专利研发能力也强。因此,应采取加大所得税优惠力度、因"企"制宜制定政策、营造良好的市场环境以及优惠政策向中小企业倾斜等政策措施,以真正发挥所得税优惠政策的激励效应。
There are some positive externalities and certain risks in the research,development and innovation of enterprises. Countries around the world adopt tax incentives to encourage the research and development of enterprises,but the incentive effects brought by different preferential policies are different. At present,there are still many shortcomings in stimulating enterprise innovation of the corporate income tax preferential policies in China.The data of Shenzhen high-tech enterprises were selected to carry out the research of panel data regression. The result shows that the preferential income tax rate and additional deduction of enterprises have positive impact on the patent research and development of enterprises,while the deduction of tax amount has a certain inhibitory effect. In addition,the empirical result indicates that companies with large scale and strong profitability possess strong patent research and development capabilities. Therefore,it is necessary to adopt policies and measures to increase income tax incentives,formulate policies based on"enterprise",create a good market environment,and formulate preferential policies to SMEs so as to truly trigger the incentive effect of preferential income tax policies.
There are some positive externalities and certain risks in the research,development and innovation of enterprises. Countries around the world adopt tax incentives to encourage the research and development of enterprises,but the incentive effects brought by different preferential policies are different. At present,there are still many shortcomings in stimulating enterprise innovation of the corporate income tax preferential policies in China.The data of Shenzhen high-tech enterprises were selected to carry out the research of panel data regression. The result shows that the preferential income tax rate and additional deduction of enterprises have positive impact on the patent research and development of enterprises,while the deduction of tax amount has a certain inhibitory effect. In addition,the empirical result indicates that companies with large scale and strong profitability possess strong patent research and development capabilities. Therefore,it is necessary to adopt policies and measures to increase income tax incentives,formulate policies based on"enterprise",create a good market environment,and formulate preferential policies to SMEs so as to truly trigger the incentive effect of preferential income tax policies.
引文
[1]Jones C I. R&D—Based Models of Economic Growth[J]. Journal of Political Economy,1995,103(4):759-784.
[2]Bloom N,Griffith R,Reenen J V. Do R&D Tax Credits Work? Evidence from A Panel of Countries 1979-1997[J].Journal of Public Economics,2002,85(1):1-31.
[3]约瑟夫·熊彼特.经济发展理论[M].北京:商务印书馆,1990.
[4]Brown J R,Martinsson G. Taxing Capital,Stunting Growth? Capital Taxes,Costly Equity Finance,and Investment in R&D[J]. Social Science Electronic Publishing,2014,30:380-380.
[5]Mukherjee A,Singh M,aldokas A. Do Corporate Taxes Hinder Innovation?[J]. Journal of Financial Economics,2017,124:195-221.
[6]孙刚,宋夏云.金融市场化、政府干预机制与企业创新投入效率[J].财经论丛:浙江财经大学学报,2016,204(2):47-55.
[7]Hasen D. Taxation and Innovation—A Sectorial Approach[J]. Social Science Electronic Publishing,2016.
[8]林洲钰,林汉川,邓兴华.所得税改革与中国企业技术创新[J].中国工业经济,2013,(3):111-123.
[9]马海涛,肖鹏.中国鼓励技术创新税收优惠现状剖析与优化思路[J].财政监督,2011,(12):12-15.
(1)以下内容主要参考安永(EY)发布的《2018 Worldwide R&D Incentives Reference Guide》,https://www.ey.com/gl/en/services/tax/worldwide-r-d-incentives-reference-guide---country-list。
(2)与其他国家相比,瑞士的CIT利率非常有吸引力。由于瑞士的税收是可扣除的,因此法定税率不同于有效税率,在瑞士对普通纳税公司适用的有效税率从11.19%到23.21%不等。
(3)自2017年4月1日起,英国的法定企业所得税率为19%。
(1)数据来源:国家知识产权局网站http://www.sipo.gov.cn/。
(2)数据来源:知识产权保护中心Center for the Protection of Intellectual Property(CPIP)https://cpip.gmu.edu/。
(1)深圳市的高新区创建至今已有二十多年,是国家“建设世界一流高科技园区”的六家试点园区之一。
[2]Bloom N,Griffith R,Reenen J V. Do R&D Tax Credits Work? Evidence from A Panel of Countries 1979-1997[J].Journal of Public Economics,2002,85(1):1-31.
[3]约瑟夫·熊彼特.经济发展理论[M].北京:商务印书馆,1990.
[4]Brown J R,Martinsson G. Taxing Capital,Stunting Growth? Capital Taxes,Costly Equity Finance,and Investment in R&D[J]. Social Science Electronic Publishing,2014,30:380-380.
[5]Mukherjee A,Singh M,aldokas A. Do Corporate Taxes Hinder Innovation?[J]. Journal of Financial Economics,2017,124:195-221.
[6]孙刚,宋夏云.金融市场化、政府干预机制与企业创新投入效率[J].财经论丛:浙江财经大学学报,2016,204(2):47-55.
[7]Hasen D. Taxation and Innovation—A Sectorial Approach[J]. Social Science Electronic Publishing,2016.
[8]林洲钰,林汉川,邓兴华.所得税改革与中国企业技术创新[J].中国工业经济,2013,(3):111-123.
[9]马海涛,肖鹏.中国鼓励技术创新税收优惠现状剖析与优化思路[J].财政监督,2011,(12):12-15.
(1)以下内容主要参考安永(EY)发布的《2018 Worldwide R&D Incentives Reference Guide》,https://www.ey.com/gl/en/services/tax/worldwide-r-d-incentives-reference-guide---country-list。
(2)与其他国家相比,瑞士的CIT利率非常有吸引力。由于瑞士的税收是可扣除的,因此法定税率不同于有效税率,在瑞士对普通纳税公司适用的有效税率从11.19%到23.21%不等。
(3)自2017年4月1日起,英国的法定企业所得税率为19%。
(1)数据来源:国家知识产权局网站http://www.sipo.gov.cn/。
(2)数据来源:知识产权保护中心Center for the Protection of Intellectual Property(CPIP)https://cpip.gmu.edu/。
(1)深圳市的高新区创建至今已有二十多年,是国家“建设世界一流高科技园区”的六家试点园区之一。