“企业研发费税前扣除”政策执行偏差的博弈分析

企业研发费税前扣除政策是我国促进企业自主创新的一项税收优惠措施,但该项政策在执行过程中发生了一些偏差。论文采用利益分析法全面分析企业研发费税前扣除政策执行过程中中央政府与地方政府的利益博弈行为,探讨它们利益不一致的制度原因,并在此基础上提出实现合作博弈的利益协调机制。

The Game Analysis on Deviation in the Policy Implementation of Pre-tax Deduction of Corporate R&D Cost

The policy of pre-tax deduction of corporate R&D cost is a tax incentive way to promote enterprises to develop their independent innovative ability,but some deviations have been found in the process of implementation.First,by the way of the interest analysis,this paper has analyzed comprehensively the game behavior of the policy implementation subjects during the implementation process of pre-tax deduction of corporate R&D cost policy.Second,the paper has analyzed the system reason of conflicting interests ...