税收、补贴与R＆D活动的两面性

摘要

This paper discusses the relationship of R&D spillover and absorptive capability and tax and subsidy tools, and the results show, when the spillover is very low, government will carry out the subsidy on the R&D expenditure, whether the strength of the absorptive capability is high or low; when the spillover is medium, if the absorptive capability is weak, gov- ernment will carry out the tax on the R&D expenditure, otherwise government will carry out the subsidy on the R&D expen- diture; when the spillover is high, if the absorptive capability is strong, the strength of the subsidy is big. All in all, govern- ment should carry out its tax and subsidy polices according to the degree of spillover and the strength of absorptive capabili- ty, so as to effectively solve the market failure.%探讨了溢出水平、吸收能力与税收、补贴变量之间的关系,其结果显示：当溢出水平较低时,不论吸收能力的强度如何,政府选择对R＆D投入进行征税;当溢出程度处于中间水平时,如果吸收能力较弱,政府选择对R＆D投入进行征税,反之进行补贴;当溢出水平非常高时,如果吸收能力较强,政府补贴力度应加大;创新产出的补贴率与溢出水平、吸收能力正相关。总之,政府有必要根据溢出水平、吸收能力的强弱选择税收与补贴工具以及实施力度,有效地解决R＆D失灵问题。