税收激励对R&D投资的影响:实证分析与政策工具选拔

税收优惠政策的实施,降低了政府的税收收入。但是,税收激励的效率如何,即政府每牺牲1元钱的税收收入能换来多少元民间对R＆D的投资?是否所有税收激励措施都能起到明显的效果,能否实现预期的激励目标?我国采取了许多激励R&D投入的税收优惠措施,但实施效果如何,目前国内尚缺少相关的实证分析。由此,结合国外研究成果对此作了具体分析。

Impact of Revenue Stimulation on R&D investment:Empirical Analysis and Policy-Implement Selection

The implementation of the policy of revenue preference reduces the income of government revenue, but what is the effectiveness of such revenue stimulation, that is , how many yuan will be added to R&D investment by one yuan reduction of government revenue? Whether all measures of revenue stimulation can produce significant effectiveness ,and obtain anticipative objective? There are many preferential measures to stimulate R&cD investment in our country,but how about their effectiveness ,there is no any empirical analysis made on it up to now. For this reason,this paper makes such analysis in combination with foreign experiences.