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.
黄惠丹, 吴松彬. 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[J]. 中国科技论坛, 2019(9): 34-39.
Huang Huidan, Wu Songbin. How Big Is the R&D Tax Incentive Effect? ——Investigation Based on Tax Rate and Tax-Based Credits. , 2019(9): 34-39.
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