财税与公共管理学院知识库

   党的第二十次全国代表大会报告中强调“科技创新”，加快实现高科技水平领域的自立自强，走自主创新的道路。长期以来，我国在科技发展领域存在“缺芯少魂”的痛点，在多重压力下，将集成电路产业作为国家层面的重点发展对象。而集成电路企业作为产业新发展的主体，可以帮助减缓科技发展领域的痛点。为了助推集成电路企业的发展，国家陆续推出相关政策进行扶持。其中，税收优惠政策能够弥补资源配置中的不足，使得产业目标得以实现，所以在集成电路企业中得到了广泛的应用。

   本文以企业所得税优惠对集成电路企业综合绩效的影响为研究对象，梳理了国内外学者们在集成电路企业税收优惠政策、企业绩效的评价体系以及税收优惠政策对企业绩效影响的相关文献，阐述与之对应的市场失灵、内生增长及税收激励理论，并分析了我国集成电路产业目前的发展现状、享受企业所得税优惠政策情况以及目前存在的税收问题。基于相关理论和作用机制分析，提出相关假设，选取2015-2021年集成电路上市企业的数据作为研究样本，通过熵值法测算了我国集成电路企业综合绩效得分，利用固定效应模型实证检验了企业所得税优惠对集成电路企业综合绩效产生的影响，分析企业所得税优惠和企业综合绩效之间研发投入是否具有中介效应。此外，选取S企业为案例企业，从实际情况出发进一步证实企业所得税优惠政策对于集成电路企业综合绩效产生的影响效果。

   研究结论：（1）企业所得税优惠政策有利于提高集成电路企业的综合绩效，随着优惠政策的强化，企业的综合绩效水平随之越高。（2）企业所得税优惠对集成电路企业的研发投入具有正向激励作用。（3）研发投入在企业所得税优惠和企业综合绩效之间存在部分中间效应。（4）企业所得税优惠对大规模集成电路企业综合绩效的促进作用大于小规模企业。基于此提出相应的建议，政府层面应该为集成电路企业享受企业所得税优惠制定弹性条件、加大集成电路企业研发优惠力度、扩大企业所得税优惠范围、引入风险投资企业所得税优惠政策；企业层面应该合理运用税收优惠政策、提升企业享受税收优惠政策后的赋能创新发展。

The report of the 20th National Congress of the Communist Party of China emphasized "scientific and technological innovation", accelerated the realization of self-reliance and self-improvement in the field of high-tech level, and took the road of independent innovation. For a long time, China has had the pain point of "lack of core and less soul" in the field of scientific and technological development, and under multiple pressures, the integrated circuit industry has been regarded as a key development object at the national level. As the main body of new industrial development, integrated circuit enterprises can help alleviate the pain points in the field of scientific and technological development. In order to promote the development of integrated circuit enterprises, the state has successively introduced relevant policies to support. Among them, the preferential tax policy can make up for the lack of resource allocation and achieve the industrial goal, so it has been widely used in integrated circuit enterprises.

Taking the impact of enterprise income incentives on the comprehensive performance of integrated circuit enterprises as the research object, this paper sorts out the relevant literature of domestic and foreign scholars on the preferential tax policies of integrated circuit enterprises, the evaluation system of enterprise performance and the impact of preferential tax policies on enterprise performance, expounds the corresponding market failure, endogenous growth and tax incentive theories, and analyzes the current development status of China's integrated circuit industry, the preferential policy of enterprise income tax and the current tax problems. Based on the analysis of relevant theories and mechanisms, relevant hypotheses were put forward, the data of listed integrated circuit enterprises from 2015 to 2021 were selected as research samples, the comprehensive performance score of integrated circuit enterprises in China was calculated by the entropy value method, the impact of corporate income tax incentives on the comprehensive performance of integrated circuit enterprises was empirically tested by using the fixed-effect model, and whether the R&D investment between corporate income tax incentives and enterprise comprehensive performance had a mediating effect. In addition, enterprise S is selected as a case enterprise, and the impact of the preferential enterprise income tax policy on the comprehensive performance of integrated circuit enterprises is further confirmed from the actual situation.

Research conclusions: (1) The preferential policy of enterprise income tax is conducive to improving the comprehensive performance of integrated circuit enterprises, and with the strengthening of preferential policies, the comprehensive performance level of enterprises will be higher. (2) Enterprise income tax incentives have a positive incentive effect on the R&D investment of integrated circuit enterprises. (3) There is a partial intermediate effect between R&D investment and corporate income tax incentives and enterprise comprehensive performance. (4) The preferential enterprise income tax has a greater effect on the comprehensive performance of large-scale integrated circuit enterprises than that of small-scale enterprises. Based on this, the government should formulate flexible conditions for integrated circuit enterprises to enjoy enterprise income tax incentives, increase the intensity of R&D incentives for integrated circuit enterprises, expand the scope of enterprise income tax incentives, and introduce preferential income tax policies for venture capital enterprises. At the enterprise level, it is necessary to make reasonable use of preferential tax policies and enhance the enabling innovation and development of enterprises after enjoying preferential tax policies.