胡凯¹;吴清²

• 1:武汉理工大学 经济学院，湖北 武汉 430070
• 2:南京大学 经济学院，江苏 南京 210093

摘要(Abstract)：

文章以中国上市公司微观数据为样本，运用能克服样本自选择性的计量方法估计R&D税收激励的专利效应，并以知识生产函数分析其作用机制。结果表明，与没有获得R&D税收激励的厂商相比，获得R&D税收激励的厂商并不具有更高的专利产出。从作用机制上看，尽管R&D税收激励产生了显著的额外研发支出效应，但该效应并未直接增加企业的专利产出，中国的R&D税收激励面临类似“欧洲悖论”的困境。仅在知识产权保护的调节下，R&D税收激励引致的额外研发支出能间接增加专利产出，知识产权保护缓解了R&D税收激励政策失灵的风险。前述结论通过了稳健性检验。未来，为改善我国R&D税收激励的创新效应，走出“欧洲悖论”困境，需要优化R&D税收激励政策设计和强化知识产权保护的激励功效。

关键词(KeyWords)： R&D税收激励;研发支出;专利;知识产权保护;“欧洲悖论”

Abstract:

Keywords:

基金项目(Foundation): 国家社科基金（14BJL024）；教育部人文社科基金（13YJC790047）

作者(Authors): 胡凯¹;吴清²

DOI: 10.16538/j.cnki.jfe.2018.04.008

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