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本文运用R&D税收优惠的METC、B指数和R&D使用成本等三个指标测算了我国政府对企业R&D税收优惠强度,并与世界主要国家指标进行比较,发现我国R&D税收优惠强度居于中等水平。在以我国1995～2008年的28个制造业数据为样本的实证检验中,发现政府R&D税收优惠对企业R&D支出的激励效应是显著的,而且在高科技企业中激励效应更为明显。本文的政策启示在于我国政府应调整R&D资助方式,逐渐加大对企业R&D税收优惠的范围和幅度,不断降低政府直接资助的比重。
This paper uses the three indexes of METC, B index and R & D cost of R & D tax preference to calculate the government’s R & D tax preference intensity and compares it with the world’s major national indicators. It finds that the R & D tax preference of China is at medium level. In the empirical test of 28 manufacturing data from 1995 to 2008 in our country, we find that the incentive effect of government R & D tax preference on corporate R & D expenditure is significant, and the incentive effect is more obvious in high-tech enterprises. The policy implication of this article is that our government should adjust the mode of R & D funding and gradually increase the scope and magnitude of R & D tax incentives for enterprises and continuously reduce the proportion of direct government subsidies.