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虽然研发(R&D)投入对提高生产力及促进经济增长有极其重要的意义,但是由于其具有高投入、高风险以及公共产品特性,导致了企业研发投入存在着私人回报低于社会回报的外部溢价现象,因而常常产生企业研发投入激励动机不足的问题。2008年1月1日起我国执行的新《中华人民共和国企业所得税法》对R&D的所得税激励政策诸多内容进行了修订,其激励效果备受关注,但目前相关研究仍然比较缺乏。在此背景下,本文以我国新所得税法相关规定为出发点,运用实物期权方法对我国R&D所得税政策激励效果进行了分析和检验。这些研究结果不仅丰富和拓展了该领域的研究成果,也为政策制定者提供了评估新所得税政策的R&D激励效果思路以及证据支持,同时为企业的R&D投资决策提供了税收筹划理论依据。
Although research and development (R & D) input is extremely important for improving productivity and promoting economic growth, due to its high investment, high risk and public product characteristics, R & D investment has an external premium of private return below social return , Which often leads to lack of incentive motivation for R & D investment. Since January 1, 2008, the new “Enterprise Income Tax Law of the People’s Republic of China” implemented in our country has revised many contents of the income tax incentive policy of R & D. The incentive effect has drawn much attention. However, the current research is still relatively scarce. Against this background, this article takes the relevant provisions of China’s new income tax law as the starting point, and uses the real option method to analyze and test the incentive effect of our country’s R & D income tax policy. These findings not only enrich and expand the research results in this field, but also provide policymakers with an idea of R & D incentive effect and evidence support to evaluate the new income tax policy. At the same time, it provides tax planning theory basis for decision-making of R & D investment.