税收政策对醴陵市中小型企业技术创新的效应分析

发布时间：2018-07-12 08:57

本文选题：RD + 税收优惠政策　；参考：《湖南大学》2014年硕士论文

【摘要】：当今世界许多发达国家都将技术创新作为国家发展战略,以便在全球市场经济中占据有利位置。中国政府在2006年做出建设创新型国家的决策,争取在2020年建成创新型国家,使科技发展成为经济社会发展的有力支撑。深化科技体制改革,健全技术创新激励机制,构建一个科学合理、富有活力、更有效率的创新体系已成为政府和社会各界的广泛共识。一个健康、繁荣社会主义市场经济离不开数量众多、社会效益贡献大的中小企业。技术创新已经成为决定中小企业在市场竞争中成败的关键因素,是企业取得市场竞争优势和实现可持续发展的不竭动力。税收政策对于中小企业的技术创新有着非常重要的作用和地位,建立和完善我国税收制度和政策对充分发挥税收对中小企业技术创新的激励作用巨大。本文通过阐述湖南省中小企业技术创新的现状,开展对湖南省醴陵市中小企业技术创新访谈调查。采用文献理论研究与实证研究相结合、统计数据与多元线性回归分析方法相结合、电子邮件调查与实地走访相结合的方法,努力探寻税收政策在推动湖南中小企业技术创新研发和企业发展之间的关系。着重对2008年以来新企业增值税、企业所得税、个人所得税等税收政策对企业技术创新的实证分析,揭示现行的税收政策在推动中小企业的技术创新方面取得的一些成效。并将发达国家的税政政策与我国相关的税收政策进行比较分析,找出存在的不足。从政府扶持的角度出发,努力探索和完善我国税制和新的税收政策改革方向,为进一步推动我省中小企业的技术创新,提高企业市场竞争能力,提出一些政策建议。
[Abstract]:Nowadays, many developed countries regard technological innovation as a national development strategy in order to occupy a favorable position in the global market economy. In 2006, the Chinese government made the decision to build an innovative country and strive to build an innovative country by 2020, so that the development of science and technology can be a strong support for economic and social development. Deepening the reform of science and technology system, perfecting the incentive mechanism of technological innovation, and constructing a scientific, reasonable, energetic and more efficient innovation system has become a broad consensus of the government and all walks of life. A healthy, prosperous socialist market economy can not do without a large number of social benefits of the large contribution of small and medium-sized enterprises. Technological innovation has become the key factor to determine the success or failure of small and medium-sized enterprises in the market competition. It is also the inexhaustible motive force for enterprises to obtain market competitive advantage and realize sustainable development. Tax policy plays a very important role in the technological innovation of small and medium-sized enterprises. The establishment and perfection of tax system and policy in our country play an important role in stimulating the technological innovation of small and medium-sized enterprises. This paper expounds the present situation of technological innovation of small and medium-sized enterprises in Hunan Province, and carries out an interview investigation on technological innovation of small and medium-sized enterprises in Liling City, Hunan Province. Using the combination of literature theory research and empirical research, statistical data and multiple linear regression analysis, email survey and field visits. Try to explore the relationship between tax policy and technological innovation research and development of small and medium-sized enterprises in Hunan Province. This paper focuses on the empirical analysis of new enterprise value-added tax, enterprise income tax, personal income tax and other tax policies on the technological innovation of enterprises since 2008, and reveals some achievements of the current tax policies in promoting technological innovation of small and medium-sized enterprises. By comparing the tax policies of developed countries with the related tax policies of our country, we can find out the shortcomings. From the angle of government support, this paper tries to explore and perfect the reform direction of tax system and new tax policy in our country, and puts forward some policy suggestions for further promoting the technological innovation of small and medium-sized enterprises in our province and improving the competitive ability of enterprises in the market.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.3;F273.1

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