税收优惠促进企业科技创新效应的研究

发布时间：2018-06-21 06:13

本文选题：科技创新 + 税收优惠　；参考：《浙江财经大学》2017年硕士论文

【摘要】：科技创新是当代最时髦的话题,其引发的科技革命不断创造出新的机制,使整个社会生活急剧地转型。邓小平同志早在改革开放之初,就先见性地指出:“科学技术是生产力,而且是第一生产力”。江泽民同志对科技创新的评价是:“科技创新已经成为社会生产力解放和发展的重要基础和标志,决定着一个国家的发展进程”。在《国家中长期发展规划纲要2006-2020》中提到:“到2020年,我国要在自主创新能力、基础科学以及前沿技术研究方面的综合实力显著提高,要在科研领域取得较多具有重大影响的技术成果”。企业作为国家经济发展的主体,其研发投入能力的强弱直接决定着国家创新能力的强弱。为此国家相继出台了相关政策鼓励企业增加科技创新投入,提升自主创新能力。税收政策作为国家宏观调控经济的手段之一,在促进企业科技创新方面应当发挥较好的作用。2016年至2020年,也是距离实现《纲要》规定目标最后冲刺阶段的五年,规划目标是否能够实现,很大程度上取决于这几年的科技发展。因此,对目前我国税收优惠政策在鼓励企业科技创新方面的效果进行研究具有重要的理论意义和现实意义。本文首先阐述了科技创新和税收的相关理论,分析了税收政策介入科技创新的必要性以及不同税种、不同税收优惠方式如何作用于企业科技创新的。其次,分别对税收优惠和科技创新现状的现状做了分析。在科技创新现状方面,从多个角度进行分析了我国宏观层面的企业RD投入能力,可知近年来,小型私营企业无论在RD经费支出还是科技人员占有量方面都在稳步提升,正成为推动我国自主创新能力的一股强大力量。在税收优惠政策方面,梳理分析了目前鼓励企业科技创新的各类税收政策,对其适用对象、优惠内容做了简单的分析和评价。并与国外鼓励企业科技创新的税收政策进行了比较,具有一定的借鉴意义。再次,将视角放到微观层面,利用创业板上市且满足特定条件的64家不同行业企业近四年(2012-2015年)年报的数据,选取研发投入强度作为衡量科技创新投入的因变量,增值税减免率、企业所得税减免率、资产负债率、研发人员占比以及销售利润率作为自变量,对企业创新投入能力进行多元回归分析,并最终得出以下结论:无论是增值税税收优惠还是企业所得税税收优惠都对提升企业科技创新能力发挥了明显的效应。企业所得税优惠政策对创业板企业科技创新的效应要强于增值税税收优惠政策;对个人实施所得税优惠有助于提高人力资本,增加企业科技创新人才的供给量,进而提高企业科技创新能力。最后,针对实证分析的结果,为更好发挥税收优惠促进企业创新的力度,分别从个人所得税、企业所得税、增值税以及政策外制度建设等多个角度提出了相关的政策建议。
[Abstract]:Scientific and technological innovation is the most fashionable topic in the contemporary era. The scientific and technological revolution triggered by it creates a new mechanism and makes the whole social life transform rapidly. Comrade Deng Xiaoping pointed out presciently as early as the beginning of reform and opening up: "Science and technology is the productive force and the first productive force." Comrade Jiang Zemin's evaluation of scientific and technological innovation is: "Scientific and technological innovation has become an important foundation and symbol for the emancipation and development of social productive forces, which determines the development process of a country". In the outline of the National Medium- and Long-Term Development Plan 2006-2020, it was mentioned: "by 2020, China will have a remarkable increase in its comprehensive strength in terms of independent innovation capability, basic science, and cutting-edge technology research. In the field of scientific research to achieve more significant impact of the technical results. " As the main body of national economic development, the strength of R & D investment capacity of enterprises directly determines the strength of national innovation ability. To this end, the country has issued related policies to encourage enterprises to increase investment in scientific and technological innovation, improve independent innovation capacity. Tax policy, as one of the means of macroeconomic regulation and control of the state, should play a better role in promoting scientific and technological innovation in enterprises. From 2016 to 2020, it is also five years from the final sprint stage to achieve the goals stipulated in the outline. Whether or not the planning goals can be achieved depends to a great extent on the development of science and technology in the past few years. Therefore, it is of great theoretical and practical significance to study the effect of tax preferential policies on encouraging enterprises to innovate in science and technology. This paper first expounds the relevant theories of scientific and technological innovation and taxation, and analyzes the necessity of tax policy to intervene in scientific and technological innovation and how different tax types and different tax preferential ways act on enterprise's scientific and technological innovation. Secondly, it analyzes the current situation of tax preference and scientific and technological innovation. In the present situation of science and technology innovation, this paper analyzes the R D investment ability of Chinese enterprises at the macro level from many angles. It can be seen that in recent years, small private enterprises have been steadily increasing both in R D expenditure and in the possession of scientific and technological personnel. It is becoming a powerful force to promote the independent innovation ability of our country. In the aspect of tax preferential policy, this paper analyzes all kinds of tax policies that encourage enterprises to innovate in science and technology at present, and makes a simple analysis and evaluation on their applicable object and preferential content. Compared with the foreign tax policy to encourage enterprises to innovate in science and technology, it has certain reference significance. Thirdly, from the perspective of micro level, using the data of 64 enterprises in different industries listed on the gem and meeting the specific conditions in the past four years (2012-2015), we choose the intensity of R & D investment as the dependent variable to measure the investment in science and technology innovation. VAT rate, enterprise income tax reduction rate, asset-liability ratio, R & D personnel ratio and sales profit rate as independent variables, the innovation investment ability of the enterprise is analyzed by multivariate regression analysis. Finally, the following conclusions are drawn: both the VAT tax preference and the enterprise income tax preference have played a significant role in enhancing the scientific and technological innovation ability of enterprises. The preferential policy of enterprise income tax has stronger effect on the innovation of science and technology in gem than on the preferential policy of value-added tax. The preferential treatment of income tax for individuals will help to improve human capital and increase the supply of scientific and technological innovation talents in enterprises. And then improve the ability of scientific and technological innovation of enterprises. Finally, according to the results of empirical analysis, in order to give full play to the tax preference to promote enterprise innovation, this paper puts forward some relevant policy suggestions from the aspects of personal income tax, enterprise income tax, value-added tax and the construction of system outside policy.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F276.44;F275

【参考文献】