文献类型：期刊文献

中文题名：公司研发支出税收激励的溢出效应研究

英文题名：The Spillover Effect of Tax Incentives on Corporate R&D Expenditure

作者：谢香兵[1]

第一作者：谢香兵

机构：[1]河南财经政法大学会计学院

第一机构：河南财经政法大学会计学院

年份：2016

卷号：0

期号：7

起止页码：31-36

中文期刊名：河南社会科学

外文期刊名：Henan Social Sciences

收录：国家哲学社会科学学术期刊数据库;北大核心:【北大核心2014】；CSSCI:【CSSCI2014_2016】；

基金：国家自然科学基金项目(U1204705);教育部人文社科基金(12YJC630245)

语种：中文

中文关键词：研发支出;税收负担;溢出效应;产权性质

外文关键词：R&D Expenditure;;Tax Burden;;Spillover Effect;;Shareholder Property

摘要：公司研发支出因其公共产品特性和正外部性,容易产生市场失灵现象,需要政府部门以财政补贴和税收激励等宏观政策刺激公司投入研发支出。以2007—2012年间我国A股上市公司为样本,研究公司研发支出税收激励的溢出效应。研究发现,公司实际所得税税率越低,研发支出的强度越高,反之亦然。相比较2008年企业所得税税制改革之前,税制改革后的公司研发支出强度更高,研发支出—税负弹性降低。而相对于国有企业,民营企业的研发支出强度更大,税收负担—研发支出弹性更强。这表明公司税收负担减少能够提升公司研发支出强度,而所得税税制变更以及国有产权性质有降低税收负担、提升公司研发强度的作用。
Corporate R&D expenditure have the characteristics of public goods and externality,which is prone to the phenomenon of market failure.To stimulate the company's R&D investment,the government need to give businesses some financial subsidies and tax incentives.The study focuses on the spillover effect of tax incentives for corporate R&D expenditure using the samples of the listed companies from2006 to 2012.The results show that the lower the tax burden,the higher the intensity of R&D expenditure,and vice versa.Further research results show that compared with the reform of enterprise income tax before 2008,the intensity of R&D expenses of the company is improved,but the elasticity on the R&D expenditure-the tax burden is reduced.And compared to the state-owned enterprises,the tax burden of private enterprises' elasticity on the R&D expenditure-the tax burden show significant differences.This paper provides empirical evidence for the spillover effect of the macro policies through tax incentives to stimulate innovation and development.