研发税收激励政策对企业高新技术产品出口的影响研究--来自省级面板的经验证据

研发税收激励政策对企业高新技术产品出口的影响研究--来自省级面板的经验证据

Research on the Impact of R&D Tax Incentive Policies on Enterprises' High-Tech Product Exports- Empirical Evidence from Provincial Panel Data

作者：黄惠丹1 吴松彬2 张凯34(1.广东金融学院，广东广州，510521;2.深圳职业技术大学经济学院，广东深圳518055;3.深圳大学微众银行金融科技学院，广东深圳，518060;4.广东财经大学，广东广州，510320)

摘 要：研发税收激励政策对出口的影响较少为学者所关注，本文着眼于探究中国特色的研发税收激励政策对企业出口的影响。以省级面板数据为支撑，本文首次运用面板模型实证检验了研发税收激励对企业高新技术产品出口的影响。研究表明:第一，R&D税收激励政策可有效提升高新技术产品出口额，论证了R&D政府支持政策也是高新技术产品出口的不可忽视的重要变量;第二，分不同政策工具看，普惠性较高的研发加计扣除政策可有效促进高新技术产品出口，而高新技术企业15%税率式优惠政策不能有效提升高新技术产品出口。该结论拓展了现阶段R&D税收优惠政策效应研究边界，还为中国政府提升提高出口量以及产品竞争力提供新的政策工具选择。

关键词：研发税收优惠政策;高新技术产品出口

Abstract:The impact of R&D tax incentive policies on exports has received limited attentionfrom scholars. This paper focuses on examining the effect of R&D tax incentive policies withChinese characteristics on enterprise exports. Using provincial panel data, this study employs apanel model for the first time to empirically test the impact of R&D tax incentives on enterprises'high-tech product exports. The findings reveal the following: First, R&D tax incentive policiescan effectively increase the export value of high-tech products, demonstrating that governmentsupport policies for R&D are also important variables that should not be overlooked in high-techproduct exports. Second, when examining different policy instruments, the broadly applicableR&D super-deduction policy significantly promotes high-tech product exports, whereas the 15%preferential tax rate policy for high-tech enterprises does not effectively enhance such exports.These findings expand the current research boundaries on the effects of R&D tax incentivepolicies and provide new policy tool options for the Chinese government to boost export volumesand product competitiveness.

Keywords:R&D Tax Incentive Policies; High-Tech Product Exports

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