经济与管理2026，Vol.40Issue(5)：66-73,8.
创新激励型税收政策的宏观效应评估
Evaluation of the Macro Effects of Incentive-Type Tax Policies on Innovation:Evidence from the R&D Expense Deduction Policy
摘要
Abstract
The R&D expense deduction policy is a typical representative of the innovation incentive tax policy in China.Under the framework of general equilibrium,a mathematical model is constructed to theoretically deduce the mechanism by which the policy of R&D expense deduction affects the economy.Based on the construction of a computable general equilibrium model,three policy simulation scenarios are set up to simulate and analyze the impact of increasing the proportion of R&D expense deduction on the macroeconomy.The research findings show that increasing the proportion of deductions can significantly promote economic growth,and the policy effect exhibits a marginal increasing characteristic.The policy significantly drives the growth of total output,total imports,and total exports of various sectors,and there is a positive reinforcing relationship with the proportion of deductions.In terms of government and resident income,both have experienced a certain degree of reduction.At the enterprise income level,except for the financial industry and the education sector,the income of other sectors'enterprises generally increased.关键词
研发费用加计扣除/宏观经济/研发投入/经济增长Key words
R&D expense deduction/macroeconomics/R&D investment/economic effect分类
管理科学引用本文复制引用
段梦..创新激励型税收政策的宏观效应评估[J].经济与管理,2026,40(5):66-73,8.基金项目
国家自然科学基金青年科学基金项目(72404276) （72404276）
中国社会科学院青启计划(2024QQJH127) （2024QQJH127）
中国社会科学院学科建设"登峰战略"资助计划(DF2023YS29) （DF2023YS29）
