摘要
国内外研究表明,企业技术创新尤其是研究与开发(R&D)已成为一国经济发展的重要影响因素。为了提高我国国际竞争力及企业自主创新能力,我国陆续出台了一系列促进企业进行研发投资的税收优惠政策。而这些政策是否会对企业的R&D活动有积极的效应正是笔者研究的重点。在对税收优惠政策效应进行评价时,为了避免由企业"自选择"带来的因果干涉问题,笔者引用倾向得分匹配方法 (PSM),运用中国制造业下电子公司2009-2012年的面板数据,探讨了税收优惠政策对企业R&D活动的影响效应。研究结果表明,享受税收优惠的公司比没有享受税收优惠的公司有更高的R&D支出增长率,R&D支出虽有提高,但并不显著。
Researches at home and abroad shows that the technology innovation of enterprise, especially the research and de-velopment （R＆D）, has become the important factors of influencing a country＇s economic development. In order to improve our enterprise independent innovation capacity and international competitiveness of country, China has rolled out a series of preferential tax policies to promote R＆D investment of enterprises. And, whether these policies will have a positive effect to enterprise＇ s R＆D activity is the focus of the paper. In order to avoid causality interference problem brought by the ＂self-se-lection＂ of enterprise when evaluate the effect of preferential tax policies, the author discussed preferential tax policy effect on enterprise R＆D activities, through introducing non-parameter propensity score matching （PSM） in econometrics and using pan- el data of China Electronics Corporation data from 2009 to 2012. The research results showed that the companies enjoy pref-erential tax company had a higher R＆D expenditure growth rate than the companies did not.
出处
《科技创新与生产力》
2014年第2期22-25,共4页
Sci-tech Innovation and Productivity
