宋建,王怡静

• 1:南京审计大学政治、经济研究院
• 2:南京审计大学经济学院

摘要(Abstract)：

R&D税收激励政策是实施创新驱动战略的重要政策工具，深入理解R&D税费减免对创新企业生产率的激励效应与内在逻辑，是事关建设创新型国家和塑造发展新优势的重要问题。本文在归纳典型事实基础上构建了R&D税费减免提升企业生产率决策模型，并利用2008—2014年中国科技调查企业数据实证检验。研究发现，在中国创新企业中，R&D税费减免强度与企业生产率之间存在先升后降的非线性关系。在低减免强度的企业中，R&D税费减免对企业生产率产生了促进效应，而在高减免强度企业中，R&D税费减免对企业TFP产生了抑制效应。本文进一步验证了R&D税费减免通过内部企业创新提升企业生产率，而政府干预市场抑制了R&D税费减免的企业生产率激励效应，即“内部企业创新”和“外部政府干预”是R&D税费减免非线性影响企业生产率的两个渠道。本文研究为“十四五”实施更大力度的普惠性政策增加了新的认识，为提升企业技术创新能力提供了有益启示。

关键词(KeyWords)： R&D税费减免;创新企业;全要素生产率;PSM-DID

Abstract:

Keywords:

基金项目(Foundation): 2021江苏省社会科学基金一般项目“产业关联视角下工业机器人使用对服务业就业影响的机制研究”(项目编号:21EYB014)的阶段性成果

作者(Author): 宋建,王怡静

DOI: 10.16513/j.cnki.cje.20221018.001

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• (1)图1和图2均使用binscatter作图,bins个数选择40且控制了本文选取的相关变量。
• (2)根据经济增长理论,企业按照最优化原则进行生产,当实现利润最大化时,要素产出弹性为要素报酬与工业增加值的比值。
• (3)需要说明的是,采用该方法的前提是不考虑要素扭曲。王贵东(2018)针对工业增加值估算方法作了详细说明,该方法相对增值税率核算和工业总产值核算,具有较大的优势。
• (4)根据前面的估计结果,无法得到R&D费税减免的具体拐点数值,为此,我们在可行的范围内取值为0.229、0.234。通过分位数回归,统计发现24.16%的拟合值是负数,因此创新企业R&D费税减免强度的选取75%分为点0.189。