毛银辉 陆智强

摘 要：税收优惠政策是我国现行主要的技术创新政策之一，其通过对我国高新技术企业的激励效应，对于进一步促进企业研发水平，提升我国科技竞争力具有十分重要的意义。自2014年以来，国家税务总局出台了9项减轻高新技术企业所得税负担的税收政策，结合国内外政治经济环境，企业高管形成了国家对高新技术企业大力扶持的预期，就企业所得税税收优惠角度而言，预期高新技术企业所得税税负会切实降低。通过运用适应预期模型，探究我国高新技术企业高管对企业所得税税收优惠的心理预期，实证结果表明我国政府对高新技术企业的税收优惠力度不及企业高管预期，仍有进一步释放税收红利的空间。

关 键 词：高新技术企业;企业所得税;税收优惠;适应预期模型

DOI：10.16315/j.stm.2020.04.014

中图分类号： F81

文献标志码： A

Research on the preferential expectation of enterprise income tax by hightech

enterprise executives：based on adaptive expectation model

MAO Yinhui， LU Zhiqiang

（Business School， Ningbo University， Ningbo 315211， China）

Abstract：Tax preferential policy is one of the main technological innovation policies in China. It is of great significance to further promote the level of R&D of enterprises and enhance the competitiveness of science and technology through its incentive effect on Chinas hightech enterprises. Since 2014， the State Administration of Taxation has promulgated nine tax policies to reduce the income tax burden of hightech enterprises. Combining with the domestic and foreign political and economic environment， the top managers of enterprises have formed the expectation that the state will give vigorous support to hightech enterprises. From the perspective of enterprise income tax preferences， the expected income tax burden of hightech enterprises is expected. It will actually decrease. By applying the adaptive expectation model， this paper explores the psychological expectations of senior executives of hightech enterprises for tax incentives. The empirical results show that the tax incentives of our government for hightech enterprises are not as strong as those of senior executives， and there is still room for further release of tax dividends.

Keywords：hightech enterprises， corporate income tax， tax preferences， adapt expectation mode

本文所稱“高新技术企业”“企业”是指国家税务总局官网中企业所得税税收法规库提及的“集成电路设计企业”“集成电路生产企业”“（国家规划布局内的重点）软件企业”“高新技术企业”“科技型中小企业”的统称;“企业所得税”特指“高新技术企业的企业所得税”;“企业高管”特指“高新技术企业高管”。“企业所得税税收优惠（政策）”“税收优惠政策”指国家税务总局官网公示的“第1年至第2年免征企业所得税”“按照25%的法定税率减半征收企业所得税”“延长高新技术企业和科技型中小企业亏损结转弥补年限”“企业委托境外进行研发活……