發(fā)布時(shí)間：2018-06-04 16:45

  本文選題：Z-Tree + 實(shí)驗(yàn)研究　； 參考：《系統(tǒng)工程理論與實(shí)踐》2017年12期

【摘要】：文章借鑒歐洲稅務(wù)分析器仿真方法,利用Z-Tree實(shí)驗(yàn)平臺(tái),編寫(xiě)模擬程序,在控制稅收優(yōu)惠強(qiáng)度和融資約束情況下,實(shí)驗(yàn)參與者分別在研發(fā)投入加計(jì)扣除、投資抵稅和創(chuàng)新產(chǎn)品收入減稅三種不同稅收優(yōu)惠方式的企業(yè)系統(tǒng)中進(jìn)行研發(fā)投資決策.通過(guò)多輪、多期實(shí)驗(yàn),收集動(dòng)態(tài)交互模擬過(guò)程得到的研發(fā)投入數(shù)據(jù)和企業(yè)特征數(shù)據(jù),實(shí)證研究發(fā)現(xiàn):1)相對(duì)于加計(jì)扣除和投資抵稅優(yōu)惠方式,創(chuàng)新產(chǎn)品收入減稅優(yōu)惠方式在激勵(lì)企業(yè)創(chuàng)新投入方面更加有效;2)相對(duì)于加計(jì)扣除和投資抵稅優(yōu)惠方式,創(chuàng)新產(chǎn)品收入減稅優(yōu)惠方式在激勵(lì)企業(yè)創(chuàng)新努力程度方面更加有效.在控制三種稅收優(yōu)惠方式對(duì)實(shí)際稅收負(fù)擔(dān)的改變程度這一因素后,研究結(jié)論不變.本文提出:1)在完善研發(fā)投入加計(jì)扣除稅收優(yōu)惠政策激勵(lì)企業(yè)研發(fā)投入的同時(shí),引入創(chuàng)新產(chǎn)品收入減稅優(yōu)惠方式是一種新的政策選擇;2)財(cái)務(wù)報(bào)告增加披露研發(fā)投入實(shí)際帶來(lái)的稅收優(yōu)惠金額,有利于改善稅收優(yōu)惠政策的激勵(lì)效果.
[Abstract]:This paper draws lessons from the European tax Analyzer simulation method, using the Z-Tree experimental platform, compiles the simulation program, under the condition of controlling the tax preference intensity and the financing constraint, the experimental participants add and deduct the R & D input respectively. Research and development investment decision is made in the enterprise system with three different tax preferential modes: investment tax credit and innovation product income tax reduction. Through multi-round and multi-period experiments, we collect R & D input data and enterprise characteristics data from dynamic interactive simulation process. The empirical study finds that: 1) is relative to the plus deduction and investment tax credit. Innovation product income tax reduction is more effective in encouraging enterprise innovation investment than the additional deductions and investment tax deductions. The innovation product income tax reduction preferential way is more effective in encouraging enterprise innovation efforts. After controlling the change degree of three kinds of tax preferential ways to the actual tax burden, the conclusion of the study remains unchanged. This paper proposes that while perfecting the R & D investment and deducting the preferential tax policy, we should encourage enterprises to invest in R & D. It is a new policy choice to introduce innovative product income tax reduction preferential method. (2) the financial report increases the amount of tax preference that the R & D investment actually brings, and it is helpful to improve the incentive effect of the tax preferential policy.
【作者單位】： 西安理工大學(xué)經(jīng)濟(jì)與管理學(xué)院;西安交通大學(xué)管理學(xué)院;
【基金】：國(guó)家自然科學(xué)基金(71373202,71472151,71671138) 陜西省軟科學(xué)項(xiàng)目(2015KRM056)~~
【分類號(hào)】：F273.1;F811.4

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本文編號(hào)：1978090