【作者】 李娟；

【导师】 刘维奇；

【作者基本信息】 山西大学 ， 管理科学与工程， 2014， 硕士

【副题名】以我国制造业分类下电子公司和医药生物制品公司为例

【摘要】 国内外研究表明,企业技术创新尤其是研究与开发(R&D)已成为一国经济发展的重要影响因素。而在全球经济一体化的趋势下,国外跨国公司的进入使我国企业技术创新面临着严峻的挑战。研发活动以其固有的外部性、不确定性和高风险性使企业在选择是否进行研发投资时更为谨慎,且单纯依靠企业投资会出现市场失灵问题。为了解决这一问题,许多国家纷纷出台了多种税收优惠政策以促进企业技术创新活动,近年来我国也陆续制定了一系列促进企业进行研发投资的税收优惠政策,而这些政策的实施效果成为国内外学者关注的焦点。在这样的历史背景下,研究税收优惠政策对企业R&D活动的影响效应,可以对税收政策的制定和评价起到一定的借鉴作用,对于正确制定R&D税收优惠政策、提高税收政策的激励效应,具有重要的理论价值和现实意义。本文首先对国内外已有研究进行综述,进而得出本文研究的必要性；其次,从理论上分析了我国企业R&D投入现状及与R&D相关的税收优惠政策,奠定一定的理论基础；最后,以我国2009-2012年制造业下电子公司和医药生物制品公司的面板数据为例,并进一步将其分为电子公司和非电子公司,采用倾向得分匹配方法(PSM)控制内生性问题,分析了R&D税收优惠政策对企业R&D活动的影响效应。研究结果表明,税收优惠政策对R&D支出和R&D支出增长率都有显著的积极效应,享受税收优惠的公司比他们没有享受税收优惠情形下有平均54.4%高的R&D支出和46.5%高的R&D支出增长率。对于电子公司此R&D支出增长率的差值达到31.3%,而非电子公司仅为2.6%,表明R&D税收优惠尽管促进了非电子公司的R&D活动,但激励效应并不是很明显。这一结果显示了我国税收优惠政策的有效性。本文的研究成果一方面补充了现有文献的不足,另一方面也为我国制定R&D税收优惠政策提供理论依据。更多还原

【Abstract】 Domestic and international researches show that enterprise technology innovation, especially research and development (R&D) has become an important factor affecting a country’s economic development. In the trend of global economic integration, the access of foreign multinational companies makes our country’enterprise technological innovation face severe challenges. The inherent externalities、uncertainty and high risk of R&D activities make the enterprises in the choice of whether to invest in R&D are more cautious, and relying solely on corporate investment will lead to market failures. To solve this problem, many countries have introduced a variety of tax incentives to promote technological innovation activities. In recent years, China has also formulated a series of tax incentives to promote companies to increase R&D investment, implementation effect of these policies become the focus of attention of scholars. Under this history background, studying the effects of tax incentives on firms’R&D activities, can impact the formulation and evaluation of the tax policy as a reference, to correctly set up R&D tax incentives and improve the incentive effect of tax policy, has important theory value and practical significance.Firstly, this paper reviews the existing domestic and foreign research, thus conclude the necessity of the study; Secondly, we theoretically analyses the present situation of our country’ enterprise R&D input and tax incentives related to R&D so that lay a theoretical foundation. Finally, we utilize a panel dataset of the electronic company and biopharmaceutical company under the manufacturing industry in our country over the 2009-2012 period, and further separate the full sample into two subgroups:the electronics industry, representing high-tech industry, and non-electronics firms. The article adopts the propensity score matching (PSM) to control the endogenous problem, analyzing the potential effect of tax incentives on R&D activities of firms. The results show that tax incentives have a significant positive effect on R&D expenditure and R&D expenditure growth rate. The recipients of R&D tax incentives appear on average to have 54.4% higher R&D expenditure and 46.5% higher R&D expenditure growth rate than that they do without receiving tax credits. For electronic company, the difference of the R&D expenditure growth rate reached 31.3%, while the non-electronics company is only 2.6%, show that though R&D tax incentives promote the R&D activities of non-electronics firms, the incentive effect is not obvious. The results show the effectiveness of the preferential tax policies in our country. The results of this paper on the one hand supplement the deficiency of the existing literature, on the other hand provide a theoretical basis for our country to develop R&D tax incentives.更多还原