CAJ | 학술논문

基于全国高新技术产业减免税调查和相关指标的省级面板数据实证研究发现：减免税能有效刺激企业增加研发投入，但短期对研发产出、产业发展速度与规模没有明显效应。就减免税对研发经费投入的影响而言，分税种看，所得税和流转税减免都有显著效应，但后者激励作用更大；分地区看，减免税只对东部企业有显著效应；分经济类型看，减免税对内、外资企业都有显著效应，但对外资企业的刺激作用更强。就减免税对研发人员投入的影响而言，总体上也有显著效应，但分税种、分地区、分经济类型看，只对外资企业有明显刺激作用。因此，我国今后应当将高新技术产业减免税重点由生产、销售环节转到研发投入环节，并保留和完善流转税优惠与所得税优惠并用的税收激励体系。
기우전국고신기술산업감면세조사화상관지표적성급면판수거실증연구발현：감면세능유효자격기업증가연발투입，단단기대연발산출、산업발전속도여규모몰유명현효응。취감면세대연발경비투입적영향이언，분세충간，소득세화류전세감면도유현저효응，단후자격려작용경대；분지구간，감면세지대동부기업유현저효응；분경제류형간，감면세대내、외자기업도유현저효응，단대외자기업적자격작용경강。취감면세대연발인원투입적영향이언，총체상야유현저효응，단분세충、분지구、분경제류형간，지대외자기업유명현자격작용。인차，아국금후응당장고신기술산업감면세중점유생산、소수배절전도연발투입배절，병보류화완선류전세우혜여소득세우혜병용적세수격려체계。
Based on the provincial panel data from the nationwide survey of tax concessions and relevant indicators of hi-tech industries in China from 2008 to 2010, the empirical analysis shows that tax concessions have significantly promoted R＆D input of firms, while there is no short term significant positive effect on R＆D output, the development speed and the size of the hi-tech industry. From the perspective of the impact of tax concessions on R＆D physical capital input, this study has resulted in the following findings. Among different types of taxes, concessions from corporate income tax as well as taxes on goods and services （especially VAT） can produce significant positive effects, but the latter produces greater effects. Among different regions, only on the firms in the eastern area do tax concessions show significant positive effects. Among different sources of capital, tax concessions indicate significant positive effects on both domestic-funded and overseas-funded firms, but exert a stronger incentive impact on the latter. From the perspective of the impact of tax concessions on R＆D human capital input, tax concessions are also found to have quite significant positive effects on the whole, but among different types of taxes, different regions and capital sources, only on the overseas-funded firms do tax concessions show such effects. Therefore, this paper suggests that in future the emphasis of tax incentives for hi-tech industries in China be put on R＆D input instead of hi-tech products production and sales, and the current tax incentive system through concessions of income tax and taxes on goods and services be continued and improved.