创新激励型税收政策的宏观效应评估OACHSSCD

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.