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Abstract Based on the tax data of the national hightech enterprises from 2012 to 2015, this paper filters the microdata of hightech enterprises that only enjoy the policy of R&D deduction, and apply the panel regression model to test the heterogeneous incentive effect of R&D deduction policy on R&D investment. The research shows that deduction policy can stimulate enterprises to invest in R&D. According to different regions, there is regional difference in the incentive effect of deduction policy. According to the subeconomic attribute, there is a tendency of discrimination in ownership based on the deduction of policy effect, which stimulates foreign capital and privateowned enterprises the most. The deduction policy has the greatest incentive effect on science and technology industry. Therefore, our country should continue to increase R&D deduction policy implementation, especially for scientific research and technology service industry.
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