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

【摘要】：在新常態(tài)背景下,創(chuàng)新這一經(jīng)濟轉型的重要條件越來越受到人們的關注。以往對稅收與創(chuàng)新之間關系的研究結論并不一致,本文通過建立一個關于所得稅與投資風險偏好的理論模型,發(fā)現(xiàn)所得稅對創(chuàng)新的影響取決于政府對創(chuàng)新風險的分擔程度,風險分擔程度越高,越有利于激勵創(chuàng)新,風險分擔程度越低,越不利于創(chuàng)新。進一步地,本文利用中國1998—2015年省際面板數(shù)據(jù),使用兩步系統(tǒng)廣義矩估計方法對理論模型進行了實證檢驗,實證結論表明:個人所得稅與企業(yè)所得稅都對中國現(xiàn)階段整體創(chuàng)新存在顯著的負效應,且個人所得稅對創(chuàng)新的負向影響要大于企業(yè)所得稅對創(chuàng)新的負向影響;企業(yè)所得稅對創(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;個人所得稅則呈現(xiàn)出創(chuàng)新程度越高其負向影響越大的現(xiàn)象,對發(fā)明專利的影響系數(shù)絕對值最大,對實用新型專利的影響系數(shù)絕對值最小。就所得稅而言,激勵創(chuàng)新的關鍵在于建立合理的風險分擔機制。對于企業(yè)所得稅,應適當擴大企業(yè)創(chuàng)新風險損失的抵免范圍,加大創(chuàng)新風險損失的抵免力度;對于個人所得稅,應將可確認的個人創(chuàng)新費用或損失在綜合所得中進行稅前抵免;針對不同類型的創(chuàng)新活動,設計差異化的風險分擔機制,使創(chuàng)新程度高、風險大的創(chuàng)新活動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】： 暨南大學經(jīng)濟學院;
【基金】：國家自然科學基金面上項目“稅制結構與可持續(xù)經(jīng)濟增長:基于地方政府行為的研究”(批準號71573106)
【分類號】：F812.42

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