發(fā)布時間：2018-05-11 16:20

  本文選題：研發(fā)費用加計扣除 + 企業(yè)稅收優(yōu)惠�。� 參考：《華僑大學(xué)》2017年碩士論文

【摘要】：研發(fā)費用加計扣除政策是我國以稅收優(yōu)惠引導(dǎo)企業(yè)自主創(chuàng)新、促進(jìn)科技進(jìn)步的一項重要措施,自政策實施以來我國規(guī)模以上工業(yè)企業(yè)因研發(fā)費用加計扣除所減免的稅額已從2010年的178.19億元增加到了2014年的379.76億元,其加計扣除50%的優(yōu)惠力度非常強大。雖然政策已推行多年,但在定位、設(shè)計與管理等方面都存在一定問題,導(dǎo)致企業(yè)在執(zhí)行過程中不斷遇到困難和障礙,從而可能使企業(yè)陷入“政策執(zhí)行悖論”之中。因此,這項政策執(zhí)行多年的實際效率和效果如何,是否推動了企業(yè)的創(chuàng)新和進(jìn)步,一直以來無論是政府部門,還是企業(yè)都忽略對其執(zhí)行效果的檢測與反饋,導(dǎo)致存在的問題一直得不到重視�；诖�,本文在梳理分析現(xiàn)行研發(fā)費用加計扣除政策在全國以及不同地區(qū)的實施現(xiàn)狀的基礎(chǔ)上,以上市高新技術(shù)企業(yè)為樣本,通過數(shù)據(jù)收集和實證分析考察研發(fā)費用加計扣除政策對企業(yè)科技創(chuàng)新的影響,對進(jìn)一步加強政策執(zhí)行提供實證支持。最后,結(jié)合實踐經(jīng)驗和分析結(jié)果,對完善研發(fā)費用加計扣除政策的設(shè)計和執(zhí)行提出對策建議。論文首先對企業(yè)研發(fā)費用加計扣除政策的執(zhí)行現(xiàn)狀進(jìn)行橫向和縱向的描述統(tǒng)計分析,了解不同地區(qū)、不同類型的企業(yè)的政策實施效率和效果,結(jié)果表明政策在全國及各地區(qū)的實施均呈現(xiàn)了一定的效率和效果,但存在行業(yè)不均、地區(qū)不均、投資額與扣除額不匹配等失衡現(xiàn)象;在此基礎(chǔ)上進(jìn)一步對我國上市公司中的國家級高新技術(shù)企業(yè)或國家級企業(yè)技術(shù)中心近3年的政策執(zhí)行進(jìn)行實證分析,縱向比較近3年來政策對這些企業(yè)研發(fā)投入、創(chuàng)新水平和盈利能力方面的作用及其變化趨勢,結(jié)果表明2014年之前,政策無論是在激勵企業(yè)研發(fā)投入方面,還是對企業(yè)創(chuàng)新能力和盈利能力方面均沒有顯著作用,2014年之后政策對企業(yè)的影響效應(yīng)開始顯著并逐漸增強,因此,企業(yè)政策執(zhí)行存在滯后性和不穩(wěn)定性。最后,根據(jù)研究結(jié)果,提出了政府部門改變工作機制和企業(yè)規(guī)范財務(wù)核算等的政策建議,特別是一些省市或地區(qū)的政策實施效率,以及提高政策在促進(jìn)企業(yè)科技創(chuàng)新和盈利能力方面的效果。本文單獨研究研發(fā)費用加計扣除這一非常重要的研發(fā)稅收優(yōu)惠政策對企業(yè)科技創(chuàng)新水平的影響,克服了以往以稅負(fù)水平簡單衡量稅收優(yōu)惠程度的局限,既利用宏觀數(shù)據(jù)觀察整體效應(yīng),又利用微觀數(shù)據(jù)衡量微觀效應(yīng),全面評估了政策的實施效率和實施效果,這為今后企業(yè)和政府相關(guān)部門更有效的政策執(zhí)行提供了理論基礎(chǔ)和對策建議。
[Abstract]:The policy of adding and deducting R & D expenses is an important measure to guide enterprises' independent innovation and promote scientific and technological progress with preferential taxation. Since the implementation of the policy, the tax deductions for R & D expenses of industrial enterprises in China have increased from 17.819 billion yuan in 2010 to 37.976 billion yuan in 2014. Although the policy has been carried out for many years, there are some problems in the aspects of orientation, design and management, which lead to the difficulties and obstacles in the process of implementation, which may lead to the "paradox of policy implementation". Therefore, whether the actual efficiency and effectiveness of this policy over the years, whether it has promoted the innovation and progress of enterprises, has long been neglected by both government departments and enterprises in terms of monitoring and feedback on the effectiveness of its implementation. The existing problems have been neglected. Based on this, this paper, on the basis of combing and analyzing the current implementation status of R & D expense addition and deduction policy in China and different regions, takes listed high-tech enterprises as a sample. Through data collection and empirical analysis, this paper investigates the impact of the policy of R & D cost addition and deduction on enterprise science and technology innovation, and provides empirical support for further strengthening the policy implementation. Finally, based on the practical experience and analysis results, some suggestions are put forward to improve the design and implementation of R & D plus deduction policy. First of all, the paper describes and analyzes the status quo of the implementation of the policy of enterprise R & D expense addition and deduction horizontally and vertically, in order to understand the efficiency and effect of policy implementation in different regions and different types of enterprises. The results show that the implementation of the policy in the whole country and every region has a certain efficiency and effect, but there are imbalance phenomena such as uneven industry, uneven region, mismatch between investment and deduction amount, etc. On this basis, we further analyze the policy implementation of the state-level high-tech enterprises or the state-level enterprise technology center in China's listed companies in the past three years, and compare the policy investment to these enterprises in the past three years. The role of innovation levels and profitability and their changing trends, and the results show that until 2014, whether in terms of stimulating corporate R & D investment, After 2014, the effect of policy on enterprises began to be significant and gradually enhanced. Therefore, there is lag and instability in the implementation of enterprise policies. Finally, according to the results of the study, the paper puts forward some policy recommendations on changing the working mechanism and standardizing financial accounting of enterprises, especially on the efficiency of policy implementation in some provinces, cities and regions. And to improve the effectiveness of the policy in promoting scientific and technological innovation and profitability of enterprises. This paper separately studies the impact of R & D tax preference policy on the level of scientific and technological innovation, which is a very important tax preference policy, and overcomes the limitation of simple measurement of tax preference degree by tax burden level in the past. Using both macro-data and micro-data to measure micro-effects, the efficiency and effect of policy implementation are comprehensively evaluated. This provides a theoretical basis and countermeasures for more effective policy implementation of enterprises and government departments in the future.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F273.1;F275

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