税收激励政策对企业创新绩效的影响研究

发布时间：2018-03-08 18:47

本文选题：税收激励　切入点：创新绩效　出处：《东华大学》2013年博士论文　论文类型：学位论文

【摘要】：对正处于新一轮跨越式发展关键时期的中国来说,创新是推动经济结构调整和增长方式转变的关键环节,是实现社会经济持续协调快速发展的核心动力。企业作为创新体系的主体,其创新活动在提升国家创新能力过程中具有重要战略地位。但国家相关部门统计数据显示,尽管我国企业的RD投入强度保持一定上升趋势,但与发达国家仍有较大差距,而且对外技术有较高的依存度,国内拥有自主知识产权核心技术的企业极少。这都表明我国企业创新能力还较为薄弱。然而,企业创新活动会受到其自身经济特性的影响,市场失灵的存在使得市场机制未能实现资源的最优化配置,因此政府有必要加以干预,为激发企业的创新动力提供良好的政策环境。税收激励由于更倾向于利用企业和市场的力量,具有普惠性,因而被世界各国政府普遍采用。本文从企业微观角度研究税收激励政策对创新绩效的影响,进一步丰富我国有关企业创新的研究的同时,能够为政府政策制定提供合理参考,更为重要的是,可以使企业在经营实践过程中有针对性的选取适宜的优惠措施服务于企业创新活动。根据研究主题,本文采用文献资料法、内容分析法、问卷调查法及统计分析法,依照提出问题、分析问题和解决问题的思路,从如下四个方面就税收激励政策对企业创新绩效的影响进行研究：(1)通过文献与资料的梳理,回顾以往学者对税收激励政策和创新绩效的相关研究,了解我国企业创新活动现状及问题,明晰我国税收优惠政策的发展历程与特征；(2)基于经济增长理论分析税收激励政策对创新投入及其对创新绩效的影响机理,构建相应概念模型；(3)采用问卷调查方式收集数据,对税收激励政策、创新投入和创新绩效量表进行信度和效度检验,运用逐步回归分析方法对理论模型和研究假设进行检验,并运用上市公司公开数据进一步论证；(4)通过对我国与主要发达国家现行税收优惠政策的对比分析,并结合实证数据检验结果,提出提升我国创新税收政策激励效应的建议。本文从创新投入的视角切入对税收激励政策与企业创新绩效之间的关系展开研究,建立了“税收激励政策——创新投入——创新绩效”的概念模型,并提出税收激励政策通过创新投入中的资金投入和人力投入对企业创新绩效产生影响的各项理论假设。本研究通过对我国301家企业问卷调查数据以及281家上市公司公开数据进行实证检验,分析结果表明税收激励政策能够影响企业对创新活动的资金与人力投入,并进而对创新绩效产生作用。主要研究结论如下： (1)税收激励政策对企业创新活动的资金投入与人力投入有显著的正向效应。从相关系数的大小来看,税收激励政策对企业的人力投入有更强的激励效应。 (2)企业对创新活动的资金与人力投入对创新绩效有显著的正向效应,说明充足的资金支持是企业实施创新的关键要素,而企业对员工人力资本的投入同样是开展创新活动的重要因素。 (3)创新投入是税收激励政策影响企业创新绩效的完全中介变量。税收激励政策与企业创新绩效之间具有显著的正相关关系,而在加入创新投入变量后,创新投入与企业创新绩效之间仍旧具有显著的正相关关系,而税收激励与创新绩效之间的关系变为不显著,说明税收激励政策通过影响企业对创新活动的投入从而对创新绩效产生效应,即创新投入在税收激励政策与企业创新绩效的关系中起完全中介效应。 (4)从税收激励政策选用的税种来看,企业所得税优惠对企业创新活动的资金投入具有显著的正向影响,而对人力投入的激励作用并不显著；以增值税和营业税为代表的流转税类优惠则对企业人力投入具有显著的解释能力,而与资金投入之间并未有显著的相关关系。从税收激励政策的优惠方式来看,与直接优惠方式相比,间接优惠方式对企业开展创新活动的资金投入与人力投入具有更为有效的激励作用,均呈现显著的正相关关系。尽管税收激励政策对企业开展创新活动的资金与人力投入具有促进作用,但具体到每一项税收激励工具,对企业创新投入的促进作用以及效果是不同的。因此,为了充分发挥税收激励政策的效用,需要根据不同优惠政策的适用范围进行合理的规划与选择,否则会降低税收激励政策的有效性。本文的创新点主要体现在以下三个方面： (1)构建税收激励政策通过创新投入对企业创新绩效产生影响的概念模型。本文在系统分析税收激励政策相关研究文献的基础上,提出税收激励政策通过影响创新投入而对企业创新绩效产生效应的概念模型。以往学者多将企业RD投入作为影响创新绩效的重要因素,尽管众多研究证实税收优惠政策对RD投入具有激励效应,但甚少有文献从税收激励视角切入,系统研究税收政策对企业创新绩效的影响机理。因此,本文关注税收激励政策如何通过资金投入和人力投入对创新绩效产生影响,在一定程度上丰富了有关企业创新绩效的研究成果。 (2)运用问卷调查与上市公司公开数据相结合的方式检验不同类型税收优惠政策的激励效应。以往学者多采用问卷调查方式研究税收政策的相关命题。本文首先通过问卷调查数据实证验证创新投入在税收激励政策对企业创新绩效的影响过程中起到完全中介作用。在此研究结论的基础上,运用上市公司公开数据针对不同税种和优惠方式的税收激励政策进一步展开实证检验,分析各项政策对企业资金投入和人力投入的不同激励效应,使得研究结论更具可信度。 (3)系统梳理我国创新税收激励政策发展历程及主要发达国家现行创新税收激励政策。本文全面收集1978～2012年政府发布有关创新的税收激励政策,并在文本信息基础上从政策年度、激励税种、激励对象、激励方式和激励环节五个方面对政策进行量化归类,按照不同时期政策的特点将其划分为四个阶段,有利于明晰我国税收激励政策的发展历程及不同阶段的特征。目前我国较缺乏此类研究。此外,由于科技活动日新月异的变化以及企业创新能力的提升,一些激励政策已与政府的政策目标不相匹配,许多国家也在修订已有的税收激励措施。以往学者对外国政策的整理多直接借鉴前人文献,在政策内容上具有较强时滞性。本文从各国政府网站中直接获取相关税收法案中有关创新的条款,对我国及主要发达国家现行有效创新税收优惠政策进行系统梳理,通过比较分析我国与发达国家税收优惠政策的特点,提出提升我国创新税收政策激励效应的有关建议,对企业结合实际情况选择适宜政策从而保障创新活动顺利开展有较好的借鉴意义。
[Abstract]:In a new round of across the key period of development type Chinese, innovation is the key link to promote economic restructuring and change the mode of growth, is the core power to promote sustained and coordinated rapid social and economic development. Enterprises as the main body of innovation system, the innovation has an important strategic position in national innovation capability in the process. The relevant departments of the state statistics show that although China's enterprise RD investment intensity maintain a rising trend, but there is still a large gap with the developed countries, but also have a higher degree of dependence on foreign technology, China has independent intellectual property rights of the core technology of the enterprise is very small. This shows that the innovation capacity of Chinese enterprises is also relatively weak. However, influence enterprise innovation activities will be subject to their own economic characteristics, the existence of market failure makes the market mechanism to optimize the allocation of resources, so the government The necessary intervention, provide a good policy environment for innovation motivation of enterprises. Because the tax incentives are more inclined to use the enterprise and market forces, universality, which is commonly used by governments around the world. This thesis studies the effect of tax incentives on innovation performance from the micro perspective of enterprises, enrich the research on enterprise innovation I in the meanwhile, to provide a reasonable reference for the formulation of government policy, more importantly, can make the enterprise operating in the process of practice targeted to select suitable preferential measures for service innovation activities of enterprises.
According to the research subject, this paper adopts the method of literature review, content analysis, questionnaire survey and statistical analysis, in accordance with the questions, analyze issues and solve problems, from the following four aspects of tax incentive policy influence on enterprise innovation performance are studied: (1) through the literature and data review, review Study on the former scholars on tax incentive policy and innovation performance, understand the current situation and problems of China's enterprise innovation activities, development and characteristics of clear China's preferential tax policy; (2) economic growth theory analysis of tax incentive policy on innovation investment mechanism and its influence on innovation performance based on the construction of the corresponding conceptual model; (3) by means of questionnaire survey to collect data on tax incentives, innovation input and performance scale reliability and validity test, using stepwise regression analysis method of theoretical model and The hypotheses are tested, and the public data of listed companies are further demonstrated. (4) by comparing the preferential tax policies between China and the main developed countries, and combining with the empirical data, we put forward suggestions for improving the incentive effect of China's innovative tax policy.
This article from the perspective of innovation to study the relationship between tax incentive policy and enterprise innovation performance, set up "tax incentives -- Innovation concept model and innovation performance", and puts forward the tax incentive policy through innovation in investment funds and human input the theoretical assumptions affect the performance of enterprise innovation this study was conducted. The empirical test on public data survey data of 301 Chinese companies and 281 listed companies, analysis results show that the tax incentive policy can capital and manpower on the innovation activities of the enterprise investment, and thus have an effect on innovation performance. The main conclusions are as follows:
(1) tax incentive policy has a significant positive effect on capital input and human input of enterprise innovation activities. From the perspective of correlation coefficient, tax incentive policy has stronger incentive effect on human input of enterprises.
(2) there is a significant positive effect on the innovation performance of enterprises in terms of capital and human input to innovation activities, which indicates that adequate financial support is the key element for enterprises to implement innovation, and the input of employees to human capital is also an important factor in carrying out innovative activities.
(3) the innovation of investment is the tax incentive policy affects enterprise innovation performance the mediating variables. There is a significant positive correlation between tax incentives and enterprise innovation performance, while adding the innovation input variables, is still a significant positive relationship between innovation input and innovation performance, and the relationship between tax incentives and innovation the performance is not significant, that tax incentive policy through the impact on enterprise innovation investment to produce effect on innovation performance, namely innovation input plays a mediating effect between incentive policy and enterprise innovation performance in the tax revenue.
(4) from the tax tax incentive policy, has a significant positive effect of the corporate income tax on enterprise innovation funds, and the incentive effect to human input is not significant; tax preferential value-added tax and business tax for the investment of enterprise human has significant explanatory power, and with the money did not have significant correlation. The preferential tax incentive policy from the point of view, compared with the direct taxation, human capital investment and the indirect preferential policies to carry out innovation activities of enterprise investment has more effective incentive function, showed a significant positive correlation with human capital. Although the tax incentive policy to carry out the innovation of the enterprise investment promotion, but specific to each of the tax incentive tools of innovation investment promotion and the effect is different. Therefore, in order to give full play to the effectiveness of tax incentive policies, we need to make reasonable planning and selection according to the applicable scope of different preferential policies, otherwise, we will lower the effectiveness of tax incentive policies.
The innovation of this article is mainly embodied in the following three aspects:
(1) to construct the conceptual model of tax incentive policies affect the performance of enterprise innovation investment through innovation. Based on the analysis of tax incentives to the relevant literature, put forward the concept model of tax incentive policy by affecting the investment in innovation and innovation performance of enterprises produce effect. Many scholars will RD investment of enterprises as an important factor of influence the innovation performance, while many studies have confirmed the preferential tax policy has incentive effect on RD investment, but there is little literature from the perspective of tax incentive mechanism, the system of tax policy influence on enterprise innovation performance. Therefore, this paper focus on tax incentive policy how to affect innovation performance through capital investment and human resources, enrich the research results on the enterprise innovation performance in a certain extent.
(2) the use of incentive effect by questionnaire and publicly listed company data of different types of tax preferential policies for inspection. Many scholars adopt relevant propositions of tax policy research questionnaire. Firstly, through the questionnaire survey data the empirical validation of the innovation investment played a completely mediating role in the effect of tax incentive policy on Enterprise innovation performance in the process. Based on the conclusion of the study, the use of publicly listed company data for tax incentives to different tax concessions and the way to further expand the empirical analysis of different incentive effect on the policy of enterprise funds and manpower, the conclusion is more reliable.
(3) combing our country tax incentive policy and innovation development of major developed countries the current innovation of tax incentive policy. In this paper, a comprehensive collection of 1978~2012 years of innovation, government issued a tax incentive policy, and in the text based on the information from the annual tax policy, incentive, incentive object, quantitative classification of the five aspects of policy incentives and according to the characteristics of different periods of incentive links, the policy will be divided into four stages, with a history to clear our tax incentive policy and the characteristics of different stages. At present our country is lack of such research. In addition, due to changes in the activities of science and technology change rapidly and the promotion of enterprise innovation capacity, and the government has some incentive policies policy objectives do not match, many countries also amend the existing tax incentives. The former scholars on foreign policy more direct reference before finishing the Humanities He has strong time lag in content policy. This paper gets the provisions on innovation related tax bill directly from the government website, carding system of our country and developed countries of the innovation of preferential tax policies, through a comparative analysis on the characteristics of preferential tax policies in China and developed countries, put forward relevant suggestions to promote innovation the incentive effect of tax policy in our country, the enterprise with the appropriate policy so as to guarantee the smooth development of innovative activities is a good reference to choose the actual situation.

【学位授予单位】：东华大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F273.1;F812.42

【参考文献】