新所得税法激励了R&D投资吗?——基于实物期权的数值分析

CORC > 厦门大学 > 2009年第2卷

	新所得税法激励了R&D投资吗?——基于实物期权的数值分析; Does New Income Tax Law Motivate R&D Investment?——Numerical Analysis Based on Real Option Model
	吴志娟 ; 肖虹
刊名	http://210.34.5.19/newcar/car_show.asp?ID=56
	2013-11-15
关键词	新所得税激励 R&D投资实物期权数值分析 New Income Tax Incentive R&D investment Real option Numerical analysis
英文摘要	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。; Research and development (R&D) plays a very important role in improving productivity and promoting the economic growth. However, market forces fail to provide sufficient R&D, as it has the characteristics of high input, high risk, and public goods, which can lead to spillovers that the private return is lower than the social return of R&D investment. In China, new Income Tax Law came into effect on January 1, 2008, which re-regulated R&D income tax policy. The effectiveness of income tax incentive is concerned, but there is rare research in China on this topic. Using the real option approach. this study explores whether R&D income tax policy in China can motivate firms to have greater R&D investment. This paper adds new evidence to the literature, helps regulators to better evaluate the effectiveness of income tax policies, and provides a theory of tax planning for firms making R&D investment decisions.; 作者单位：英国阿伯丁大学；厦门大学会计发展研究中心
语种	中文
出版者	厦门大学《当代会计评论》编辑部
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/57112]
专题	2009年第2卷
推荐引用方式 GB/T 7714	吴志娟,肖虹. 新所得税法激励了R&D投资吗?——基于实物期权的数值分析, Does New Income Tax Law Motivate R&D Investment?——Numerical Analysis Based on Real Option Model[J]. http://210.34.5.19/newcar/car_show.asp?ID=56,2013.
APA	吴志娟,&肖虹.(2013).新所得税法激励了R&D投资吗?——基于实物期权的数值分析.http://210.34.5.19/newcar/car_show.asp?ID=56.
MLA	吴志娟,et al."新所得税法激励了R&D投资吗?——基于实物期权的数值分析".http://210.34.5.19/newcar/car_show.asp?ID=56 (2013).