捷克共和国的研发加计扣除:金额是否取决于公司规模?

Zdeněk Brabec, Martina Černíková, Šárka Hyblerová
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引用次数: 0

摘要

研究与开发 (R&D) 被认为是企业长期业绩的关键因素。因此,各国政府都在努力为企业提供更多的研发支持。这种支持可能包括间接支持或税收支持,通常以从税基中扣除或在已计算的税款中抵扣的形式提供。本文分析了根据捷克共和国使用研发减免的企业规模而确定的研发减免平均金额。研究样本包括 2009 年至 2021 年报税的捷克共和国境内所有公司。研究采用了描述性统计、方差分析和趋势分析等方法来检验假设。结果表明,使用研发扣除的公司的平均研发扣除额与公司规模之间存在显著的统计学差异(α <0.01)。此外,研究还发现,研发费用扣除的平均金额已经发生了变化,而且预计也会发生变化。微型公司的这一趋势为负值,而其他群体的这一趋势则相对稳定或略有上升,预计还会增加。当局可以利用这些结果来调整捷克共和国有关研发扣除的税法。致谢 本文是优秀研究项目 "无形资产税收优化对企业财务和国家公共预算的影响 "的成果之一,该项目将于 2021-2022 年在利贝雷茨技术大学经济学院持续实施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
R&D deductions in the Czech Republic: Is the amount dependent on the size of a company?
Research and development (R&D) is considered a critical factor in the long-term performance of companies. Governments are therefore seeking to increase the availability of R&D support for enterprises. This support may include indirect or tax support, often offered as deductions from the tax base or credits on already calculated tax. The paper analyzes the average amount of R&D deductions depending on the size of enterprises in the Czech Republic that use R&D deductions. The research sample includes all companies residing in the Czech Republic that filed tax returns between 2009 and 2021. The methods of descriptive statistics, analysis of variance, and trend analysis were used to test the hypotheses. The results suggest a statistically significant difference (α < 0.01) between the average R&D deduction of companies using the R&D deduction and a company’s size. Furthermore, it was found that the average amount of the R&D deduction has changed and is expected to change as well. This trend in the case of micro companies is negative, and by other groups, it is relatively constant or slightly rising and is also expected to increase. Authorities could use these results to adjust tax laws governing R&D deductions in the Czech Republic. Acknowledgment This article was written as one of the outputs of support from the project of Excellent Research called “The impact of tax optimization of intangible assets on corporate finances and national public budgets,” which is being continuously implemented at the Faculty of Economics of the Technical University in Liberec within the years 2021–2022.
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