为什么企业没有持续获得研发税收减免？——基于研发税收减免准入视角的研究
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| Title | Why the Company didn’t have the Sustained R&D Tax Reduction and Exemption?
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| 作者 | 汪冲 江笑云 |
| Author | Wang Chong and Jiang Xiaoyun |
| 作者单位 | 上海财经大学公共经济与管理学院；上海理工大学管理学院 |
| Organization | Shanghai University of Finance and Economics ;University of Shanghai for Science and Technology |
| 作者Email | 13813915506@126.com；xiaoyunj_nj@163.com |
| 中文关键词 | 研发税收减免 减免准入 减免持续 内生处理效应模型 工具变量法 |
| Key Words | Sustained R&D Tax Incentive; Reduction Admittance; Reduction Sustainability; Endogenous Treatment Effect Model; Instrumental Variable Method |
| 内容提要 | 从税收激励和企业研发的良性循环出发，本文研究了包含高新技术企业资格在内的认定型研发税收减免的可持续性问题。通过广义Heckman选择效应模型以识别研发税收减免准入下的企业选拔，并建立内生处理效应模型研究了减免准入对企业能否持续获得减免的影响。研究发现，企业选拔和税收激励共同作用下的企业营收规模扩张显著提高了企业下一年度不能持续获得减免的可能性。其作用机制表现为一种盈利约束效应——比例门槛型条件和年度持续性要求的双重制约下，获得减免企业以营收规模为分母的同期盈利指标的下降削弱了企业下一年度持续满足认定条件的能力，最终使得营收规模的扩张产生了更高的减免不可持续性。资格认定型研发税收减免准入构成了企业不可持续获得减免的内在原因，造成减免政策的自我削弱影响。研究结果为当前我国实施创新驱动战略，建设创新型国家提供了有益启示。 |
| Abstract | Starting from the virtuous circle of tax incentive and enterprise R&D, this paper studies the sustainability of the R&D tax reduction and exemption, including the qualification of high and new technology enterprises. The generalized Heckman Selection Model is used to identify the enterprise selection under R&D tax reduction admittance, and the endogenous treatment effect model is set up to study whether or not the reduction and exemption on the enterprise can sustain. The study found that the expansion of corporate revenue in the joint action of corporate selection and tax incentives significantly improved the possibility that the enterprise could not continue to gain for the next year. Its mechanism of action is a profit constraint effect - the double restriction of the proportion threshold condition and the annual persistence requirement. The decline of the profitability index with the revenue scale as the denominator undermines the ability of the enterprise to continue to meet the condition of recognition in the next year, which eventually makes the expansion of the revenue scale cause higher unsustainability. The admittance of R&D tax reduction and exemption constitutes the internal reason for enterprises' unsustainable reduction and exemption, resulting in the self-weakening effect of the reduction and exemption policy. The research provides useful enlightenment for China to implement the innovation driven strategy and build an innovative country. |
| 文章编号 | WP1350 |
| 登载时间 | 2019-03-22 |
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