高技术上市企业研发费用加计扣除政策实证研究

发布时间：2018-01-09 15:00

本文关键词：高技术上市企业研发费用加计扣除政策实证研究　出处：《上海社会科学院》2016年硕士论文　论文类型：学位论文

【摘要】：科技创新能力是企业竞争力大小的一个重要标志,也是推动社会经济发展的主要驱动力,而能给企业带来创新的过程就是企业研发活动。研发投入资金的多少在很大程度上代表了企业进行科技创新的力度。我国也明确地将加大科技投入力度和建设创新型国家写进“十三五规划”中,并希望通过政策引导矫正研发的市场失灵,促进企业进行科技创新活动,提升国家竞争力的效果。”政府将研发补助政策和税收优惠政策作为引导企业研发活动的最主要的两种政策方式。政府已经逐步减少研发补助的规模,把资金投向更有效的税收优惠政策上。“研发费用加计扣除政策”就是我国政府为了促进企业增加研发支出所采取的税收优惠政策。这一政策的实施在一定程度上解放了企业现金流,让企业有更充足的资金投入到研发中,提高了我国科技创新实力的发展。本文采用的是理论分析和实证研究相结合的方法,分析研发费用加计扣除政策对高技术上市公司的影响,并分析不同类型和不同性质企业的影响程度有何不同。本文以2005-2014年368家高技术上市企业作为研究样本,通过双重差分模型研究研发费用加计扣除政策对企业研发支出的影响,以及不同类型、不同性质企业对政策的反应程度有何不同。结果表明：(1)研发费用加计扣除政策对企业研发支出有促进的作用,在一定程度上增加了企业研发投入的积极性,也加强了企业科技创新投入的动力。后续政策的实施延续了这一效果,但效果逐渐减弱。(2)对归属不同产业类型的高技术企业,政策实施效果不同。新能源和环境保护产业效果较好,而生物医疗和航天航空产业对政策反映不敏感。(3)就企业性质来讲,研发费用加计扣除政策实施对于民营企业的帮助更大,促进了民营企业的研发投入,而对于国有企业的效果相对较小。本文为政府完善研发税收优惠政策和缓解企业融资难问题提供一定的参考价值和方向,对完善研发投入资源配置也有一定的现实指导意义。
[Abstract]:Scientific and technological innovation ability is an important symbol of the competitiveness of enterprises, but also the main driving force to promote the social and economic development. The process that can bring innovation to enterprises is enterprise research and development activities. The amount of R & D investment represents the strength of scientific and technological innovation in enterprises to a large extent. China will also explicitly increase the intensity of scientific and technological investment and construction innovation. A new type of state. " The 13th Five-Year Plan. And hope to correct the market failure of R & D through policy guidance, and promote enterprises to carry out scientific and technological innovation activities. The effect of improving National Competitiveness. "the government has made R & D subsidies and tax incentives the two most important policies to guide enterprises'R & D activities... the government has gradually reduced the scale of R & D subsidies. Invest your money in more effective tax incentives. "R & D plus deductions." It is the tax preferential policy adopted by our government in order to promote the enterprises to increase R & D expenditure. The implementation of this policy has liberated the enterprise cash flow to a certain extent. So that enterprises have more sufficient funds to invest in R & D, and improve the development of China's scientific and technological innovation strength. This paper adopts a combination of theoretical analysis and empirical research method. Analyze the impact of R & D plus deduction policy on high-tech listed companies. And analyze the influence of different types and different nature of enterprises. This paper takes 368 high-tech listed enterprises as the research sample from 2005 to 2014. Through the double differential model, this paper studies the effect of the policy of R & D cost addition and deduction on the enterprise R & D expenditure, as well as the different types of R & D expenditure. The result shows that R & D expense plus deduction policy has a positive effect on R & D expenditure. To a certain extent, it increases the enthusiasm of enterprise R & D investment, and also strengthens the motivation of enterprise science and technology innovation investment. The implementation of the follow-up policy continues this effect. However, the effect gradually weakened. (2) for the high-tech enterprises belonging to different types of industries, the effect of policy implementation is different, and the new energy and environmental protection industries have better effects. But biomedical and aerospace industry is insensitive to the policy response. (3) in terms of the nature of the enterprise, the implementation of the policy of adding and deducting R & D costs is of greater help to the private enterprises and promotes the R & D investment of the private enterprises. For state-owned enterprises, the effect is relatively small. This paper provides a certain reference value and direction for the government to improve R & D tax preferential policies and ease the financing difficulties of enterprises. To perfect the allocation of R & D input resources also has a certain practical significance.
【学位授予单位】：上海社会科学院
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F276.44;F812.42

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