研发税收激励效应究竟有多大——基于税率式和税基式减免税优惠政策的考察

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Abstract 15% enterprise income tax rate incentive (Based tax rate)and R&D plus deduction policy (tax-based)are important components of China's science and technology innovation tax system.However,the implementation result of the two policies is the major research topics of Chinese scholars.Based on the historical stock of R&D,this paper constructs the incentive effect model of the above two tax incentives,and based on the 2008—2015 national high-tech enterprise survey data,it further empirically compares the heterogeneous incentive effect of micro-enterprises of two R&D preferential policies with the dynamic panel regression model.The theoretical model shows that both policies are effective,and the level of profitability is a key factor affecting policy effects.Finally,it is recommended to give full play to the complementary functions of tax incentives to jointly promote technological innovation and high-quality economic development.

Key words： The R&D tax incentive 15% EIT R& D deduction

Received: 12 April 2019

PACS:

F273.1

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	Huang Huidan
	Wu Songbin

Cite this article:

Huang Huidan,Wu Songbin. How Big Is the R&D Tax Incentive Effect? ——Investigation Based on Tax Rate and Tax-Based Credits[J]. , 2019, 0(9): 34-39.

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http://www.zgkjlt.org.cn/EN/ OR http://www.zgkjlt.org.cn/EN/Y2019/V0/I9/34

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