本文選題：創(chuàng)新 + 所得課稅��； 參考：《中國工業(yè)經(jīng)濟(jì)》2017年08期

【摘要】：在新常態(tài)背景下,創(chuàng)新這一經(jīng)濟(jì)轉(zhuǎn)型的重要條件越來越受到人們的關(guān)注。以往對(duì)稅收與創(chuàng)新之間關(guān)系的研究結(jié)論并不一致,本文通過建立一個(gè)關(guān)于所得稅與投資風(fēng)險(xiǎn)偏好的理論模型,發(fā)現(xiàn)所得稅對(duì)創(chuàng)新的影響取決于政府對(duì)創(chuàng)新風(fēng)險(xiǎn)的分擔(dān)程度,風(fēng)險(xiǎn)分擔(dān)程度越高,越有利于激勵(lì)創(chuàng)新,風(fēng)險(xiǎn)分擔(dān)程度越低,越不利于創(chuàng)新。進(jìn)一步地,本文利用中國1998—2015年省際面板數(shù)據(jù),使用兩步系統(tǒng)廣義矩估計(jì)方法對(duì)理論模型進(jìn)行了實(shí)證檢驗(yàn),實(shí)證結(jié)論表明:個(gè)人所得稅與企業(yè)所得稅都對(duì)中國現(xiàn)階段整體創(chuàng)新存在顯著的負(fù)效應(yīng),且個(gè)人所得稅對(duì)創(chuàng)新的負(fù)向影響要大于企業(yè)所得稅對(duì)創(chuàng)新的負(fù)向影響;企業(yè)所得稅對(duì)創(chuàng)新程度最高的發(fā)明專利的影響顯著為正,其他兩類為負(fù);個(gè)人所得稅則呈現(xiàn)出創(chuàng)新程度越高其負(fù)向影響越大的現(xiàn)象,對(duì)發(fā)明專利的影響系數(shù)絕對(duì)值最大,對(duì)實(shí)用新型專利的影響系數(shù)絕對(duì)值最小。就所得稅而言,激勵(lì)創(chuàng)新的關(guān)鍵在于建立合理的風(fēng)險(xiǎn)分擔(dān)機(jī)制。對(duì)于企業(yè)所得稅,應(yīng)適當(dāng)擴(kuò)大企業(yè)創(chuàng)新風(fēng)險(xiǎn)損失的抵免范圍,加大創(chuàng)新風(fēng)險(xiǎn)損失的抵免力度;對(duì)于個(gè)人所得稅,應(yīng)將可確認(rèn)的個(gè)人創(chuàng)新費(fèi)用或損失在綜合所得中進(jìn)行稅前抵免;針對(duì)不同類型的創(chuàng)新活動(dòng),設(shè)計(jì)差異化的風(fēng)險(xiǎn)分擔(dān)機(jī)制,使創(chuàng)新程度高、風(fēng)險(xiǎn)大的創(chuàng)新活動(dòng)得到更多的稅前抵免。
[Abstract]:In the context of the new normal, innovation, an important condition of economic transformation, has attracted more and more attention. Previous studies on the relationship between tax and innovation are not consistent. By establishing a theoretical model of income tax and investment risk preference, we find that the impact of income tax on innovation depends on the degree of government sharing innovation risk. The higher the degree of risk sharing, the more conducive to encourage innovation, the lower the degree of risk sharing, the less conducive to innovation. Furthermore, using the inter-provincial panel data of China from 1998 to 2015, this paper uses the generalized moment estimation method of two-step system to test the theoretical model. The empirical results show that both personal income tax and enterprise income tax have significant negative effects on the overall innovation in China at present, and the negative impact of individual income tax on innovation is greater than that of enterprise income tax on innovation. The impact of enterprise income tax on the invention patent with the highest degree of innovation is significantly positive and the other two categories are negative. The higher the degree of innovation is, the more negative the impact of the income tax on the invention patent is, and the absolute value of the coefficient of influence on the invention patent is the largest. The absolute value of the influence coefficient to the utility model patent is minimum. As far as income tax is concerned, the key to encourage innovation is to establish a reasonable risk-sharing mechanism. For enterprise income tax, the scope of credit for enterprise innovation risk loss should be expanded appropriately, and the credit for innovation risk loss should be increased. Aiming at different types of innovation activities, the paper designs a differentiated risk-sharing mechanism, which makes the innovation activities with high innovation degree and high risk get more pre-tax credit.
【作者單位】： 暨南大學(xué)經(jīng)濟(jì)學(xué)院;
【基金】：國家自然科學(xué)基金面上項(xiàng)目“稅制結(jié)構(gòu)與可持續(xù)經(jīng)濟(jì)增長:基于地方政府行為的研究”(批準(zhǔn)號(hào)71573106)
【分類號(hào)】：F812.42

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本文編號(hào)：1833182