摘要
如何切实贯彻研发费用加计扣除政策是实现创新驱动战略的关键节点。立足数字经济时代,聚焦该政策可能引发的R&D归类操纵,以2013—2021年沪深A股上市企业为研究对象,发现数字化转型能够有效遏制这一投机行为。进一步研究发现,企业内控质量和所处法津制度环境与数字化转型形成“治理互补机制”,共同推进加计扣除政策的落地实施;数字技术的效果存在差异,其中人工智能和区块链显著优于其他技术;区分费用操纵方向,发现“虚增”研发费用的企业更倾向依靠政策获得减税优惠,数字化转型充分发挥了治理功能;考察2017和2018年政策集中调整的影响,发现扣除比例提高和覆盖范围扩大有效缓解了R&D归类操纵。研究结论对如实评价研发费用加计扣除政策效用、拓展数字化转型的治理功能、明确R&D归类操纵的监管重点领域,具有启示意义。
How to effectively implement the R&D expense deduction policy is a key node in achieving an inno⁃vation driven strategy.Based on the era of digital economy,focusing on the possible manipulation of R&D expendi⁃ture classification caused by this policy,this paper takes the listed enterprises in Shanghai and Shenzhen A shares from 2013 to 2021 as the research object,and finds that digital transformation can effectively curb this spec⁃ulation.Further research found that the internal control quality and legal environment of the enterprise and the digi⁃tal transformation formed a“governance complementary mechanism”to jointly promote the implementation of the deduction policy.There are differences in the effectiveness of digital technology,with artificial intelligence and blockchain significantly superior to other technologies.Differentiating the direction of cost manipulation,this paper finds that enterprises with“inflated”R&D costs are more likely to rely on policies to obtain tax concessions,and digital transformation gives full play to the governance function.Finally,by examining the impact of centralized pol⁃icy adjustment adjustments in 2017-2018,it was found that the increase in deduction ratio and the expansion of coverage effectively alleviated the manipulation of R&D expense classification.The research conclusions have en⁃lightenment significance for truthfully evaluating the effectiveness of the R&D expense deduction policy,expand⁃ing the governance function of digital transformation,and clarifying the key regulatory areas of R&D expense clas⁃sification manipulation.
作者
王婉婷
刘申雅
WANG Wan-ting;LIU Shen-ya(School of Accounting,Shanxi University of Finance and Economics,Taiyuan 030006,China;State Grid Shanxi Electric Power Company Yangquan Power Supply Company,Yangquan 045000,China)
出处
《经济问题》
CSSCI
北大核心
2023年第11期122-128,F0003,共8页
On Economic Problems
基金
山西省高等学校哲学社会科学研究项目“银企关系、数字化转型与企业全要素生产率”(2021W045)。
关键词
研发费用加计扣除政策
R&D归类操纵
数字化转型
R&D expenses deduction policy
manipulation of R&D expense classification
digital transformation
