摘要
在新常态背景下,创新这一经济转型的重要条件越来越受到人们的关注。以往对税收与创新之间关系的研究结论并不一致,本文通过建立一个关于所得税与投资风险偏好的理论模型,发现所得税对创新的影响取决于政府对创新风险的分担程度,风险分担程度越高,越有利于激励创新,风险分担程度越低,越不利于创新。进一步地,本文利用中国1998—2015年省际面板数据,使用两步系统广义矩估计方法对理论模型进行了实证检验,实证结论表明:个人所得税与企业所得税都对中国现阶段整体创新存在显著的负效应,且个人所得税对创新的负向影响要大于企业所得税对创新的负向影响;企业所得税对创新程度最高的发明专利的影响显著为正,其他两类为负;个人所得税则呈现出创新程度越高其负向影响越大的现象,对发明专利的影响系数绝对值最大,对实用新型专利的影响系数绝对值最小。就所得税而言,激励创新的关键在于建立合理的风险分担机制。对于企业所得税,应适当扩大企业创新风险损失的抵免范围,加大创新风险损失的抵免力度;对于个人所得税,应将可确认的个人创新费用或损失在综合所得中进行税前抵免;针对不同类型的创新活动,设计差异化的风险分担机制,使创新程度高、风险大的创新活动得到更多的税前抵免。
Under the background of the New Normal, innovation is an important condition of the economic transformation, which is getting more and more attention. Lots of papers show that taxes will hinder innovation, in this paper, we set a theoretic model about the relationship between income tax and investment risk preference and discover that the effect of income tax to innovation is determined by the extent of government＇s share for innovation risk, which shows that a higher government＇s share for innovation risk is more proportion to innovation incentive and vice versa. In further analysis, we use provincial panel data from 1998--2015 to conduct an empirical test which shows that： both individual and corporate income tax have a significantly negative effect to innovation and individual income tax has a bigger negative effect to innovation, corporate income tax has a significantly positive effect to the patents that have the highest degree of innovation and has a significant negative effect to the other two. As the degree of innovation goes higher, individual income tax has a bigger negative effect to it, and the coefficient of invention patent has the biggest absolute value and the utility-type patent＇s is the smallest. In terms of income tax, establishing a reasonable risk-sharing mechanism is the key to stimulate innovation. For corporate income tax, the tax credit scope of enterprise innovation risk loss should be enlarged, for individual income tax, recognized personal innovation costs or losses shall be pre tax credits in the consolidated income. According to different types of innovative activities, the design of differentiated risk sharing mechanism enables more innovative and high-risk innovation activities to obtain more pre tax credits.
出处
《中国工业经济》
CSSCI
北大核心
2017年第8期138-155,共18页
China Industrial Economics
基金
国家自然科学基金面上项目"税制结构与可持续经济增长:基于地方政府行为的研究"(批准号71573106)
关键词
创新
所得课税
风险分担异质性
innovation
income tax
heterogeneity of risk share
作者简介
冯海波（1971-），男，吉林四平人，暨南大学经济学院教授，博士生导师，经济学博士；
刘胜（1986-），男，湖南邵阳人，暨南大学经济学院博士研究生。通讯作者：刘胜，电子邮箱：zichen2001@hotmail．com
