摘要
为回答企业所得税研发费用加计扣除政策调整如何引起企业生产要素结构调整,在补偿效应和挤出效应两方面机理分析的基础上,利用PSM-DID模型实证检验了2018年加计扣除比例提高到75%对前期已享受过50%扣除比例企业的影响。研究发现:加计扣除政策调整显著提升了企业的资本劳动比,可以在一定程度上缓解人口老龄化问题;政策调整对资本要素具有补偿效应,对劳动要素的补偿效应强于挤出效应,短期可以增加普通劳动者的就业岗位;创新环境好的东部地区企业、创新动力大的民营企业和资本密集型企业受政策的影响显著,但中西部地区、国有企业和劳动密集型企业创造就业岗位的作用也不容忽视。
In order to answer how the incentive policy of R&D expenses plus deduction leads to the adjust⁃ment of production factors structure.This paper analyzes the mechanism from two aspects:compensation effect and crowdingout effect,and use PSM-DID model to test the effect of policy adjustment,that is,the plus deduction rate of R&D expenses increased from 50%to 75%in 2018.The results show that,firstly the increase of deduction ratio significantly improves the capitallabor ratio of R&D enterprises,which can alleviate the problem of the aging population to some extent.Secondly the policy adjustment has a compensation effect on capital factors,the compensation effect on workers is stronger than the crowdingout effect,which can increase the employment of ordinary workers in the short term.Thirdly enterprises in the eastern region with good innovation environment,pri⁃vate-owned enterprises with strong innovation consciousness,and capitalintensive enterprises are significantly af⁃fected by the policy,and the role of enterprises in the central and western regions,state-owned enterprises and la⁃bor-intensive enterprises in creating jobs can not be ignored.
作者
郑少华
孙玉栋
ZHENG Shao-hua;SUN Yu-dong(School of Public Finance&Economics,Shanxi University of Finance&Economics,Taiyuan 030006,China;School of Public Administration&Policy,Renmin University of China,Beijing 100872,China)
出处
《经济问题》
CSSCI
北大核心
2023年第6期87-95,共9页
On Economic Problems
基金
教育部人文社会科学研究项目“日本七、八十年代税制变革对收入公平影响的历史考察研究”(21YJC770034)
北京市社会科学基金项目“京津冀基本公共服务协同发展研究”(18ZDA10)。
关键词
研发费用加计扣除
政策调整效果
资本劳动比
补偿效应
挤出效应
R&D expenses additional deduction
effect of policy adjustment
capitallabor ratio
compensa⁃tion effect
crowding-out effect
