税收激励对高新技术产业影响研究

发布时间：2018-07-24 21:54

【摘要】：高新技术产业作为一种新兴产业,具有促进一国经济增长、增强产业水平、提高国际竞争力和建设创新型国家的重要作用。近几十年,我国高新技术产业不断发展,但与发达国家尚有很大差距。其高投入、高风险、高收益、外溢性的特征,也要求政府给予高新技术产业引导和帮助。税收作为经济调控的重要手段,通过影响高新技术产业技术能力、人力资源、资金支持等因素,推动高新技术产业的发展。改革开放以后,我国颁布一系列高新技术产业税收优惠政策,在此背景下,深入研究税收激励对高新技术产业影响机制,评析政策实施效果,对完善我国高新技术产业税收政策有深远意义。首先,本文通过归纳整理大量相关文献资料,总结出国内外关于税收激励对高新技术产业影响的研究现状,阐述高新技术产业相关理论、税收激励理论和一般基础理论,并分析我国高新技术产业总体现状,发现产业整体发展迅速,但存在行业、地域发展不均衡、研发投入强度低、出口贸易依赖加工贸易和外资企业等问题。其次,从成本、风险、收益、人力、资金五方面阐述税收激励对高新技术产业的影响原理,从理论上比较两种不同政策工具,对税收激励与政府资助对高新技术产业激励效果进行经济学分析,对比分析不同税收激励方式对高新技术产业的影响机制。再次,罗列我国现行高新技术产业税收政策,分析存在缺乏系统性政策、缺乏对风险投资企业优惠政策、优惠集中在软件产业和企业所得税,以及优惠环节不合理等问题。最后,提出研究假设,界定相关变量,建立不同政策工具(税收激励与政府资助)和不同税收激励手段(流转税税收激励与所得税税收激励)对高新技术产业研发投入强度、研发活动人员、企业规模的激励效果实证模型,选取国家统计局、科学技术部高新技术产业相关数据,运用Eviews软件进行实证检验,得出模型研究结论：从短期看,税收激励与政府资助都有明显激励效果,从中长期看,所得税比流转税、政府资助更有效,并提出完善我国高新技术产业税收政策的实质性对策和建议。本文主要创新性工作及结论归纳为以下方面： (1)国内已有量化税收激励的研究不多,本文针对不同政策工具和不同税收激励手段,分别从未来与现时两个角度,借助Eviews软件进行实证分析。不仅解决了理论争端,而且为政府制定现时政策和未来政策提供实证基础。(2)国内已有研究大多采用问卷调查方法,存在问卷本身和样本容量的双重限制,这样取得的样本数据可信度低、缺乏代表性,以此获得实证研究结论有待商榷。本文选取国家统计局、科学技术部等权威、公开透明的数据,实证分析取得结果有更高的可信度。
[Abstract]:As a new industry, high-tech industry plays an important role in promoting a country's economic growth, enhancing its industrial level, improving its international competitiveness and building an innovative country. In recent decades, China's high-tech industry has been developing, but there is still a big gap with developed countries. The characteristics of high investment, high risk, high profit and spillover also require the government to give guidance and help to high-tech industry. As an important means of economic regulation and control, taxation promotes the development of high-tech industry through influencing the technical ability, human resources, capital support and other factors of high-tech industry. Since the reform and opening up, China has promulgated a series of preferential tax policies for high-tech industries. Under this background, the impact mechanism of tax incentives on high-tech industries is deeply studied, and the effect of the policy implementation is evaluated. To perfect our country high-tech industry tax policy has the profound significance. First of all, by summarizing a large number of relevant documents, this paper summarizes the domestic and foreign research on the impact of tax incentives on high-tech industries, expounds the relevant theory of high-tech industry, tax incentive theory and general basic theory. By analyzing the overall situation of high and new technology industry in China, it is found that the whole industry is developing rapidly, but there are some problems, such as industry, uneven regional development, low intensity of R & D input, dependence of export trade on processing trade and foreign-funded enterprises, etc. Secondly, from the cost, risk, income, manpower, capital five aspects of tax incentives to high-tech industries, the impact of the principle, from the theoretical comparison of two different policy tools, This paper makes an economic analysis on the incentive effect of tax incentives and government subsidies on high-tech industries, and compares and analyzes the influence mechanisms of different tax incentives on high-tech industries. Thirdly, it lists the current tax policies of high and new technology industries in China, and analyzes the problems such as the lack of systematic policies, the lack of preferential policies for venture capital enterprises, the concentration of preferential policies in the software industry and enterprise income tax, and the unreasonable preferential links. Finally, the paper puts forward the research hypothesis, defines the relevant variables, establishes different policy tools (tax incentives and government subsidies) and different tax incentives (turnover tax incentives and income tax incentives) to high-tech industry R & D investment intensity. The empirical model of the incentive effect of R & D activity and enterprise scale, selecting the relevant data of high-tech industry of the National Bureau of Statistics and the Ministry of Science and Technology, using Eviews software to carry on the empirical test, draw the conclusion of the model research: in the short term, Both tax incentives and government subsidies have obvious incentive effects. In the medium and long term, income tax is more effective than turnover tax, and government subsidy is more effective. The paper also puts forward substantive countermeasures and suggestions to improve the tax policy of high and new technology industries in China. The main innovative work and conclusions of this paper are summarized as follows: (1) there are few researches on quantitative tax incentives in China. This paper aims at different policy tools and different tax incentives from the two angles of the future and the present, respectively. With the help of Eviews software, empirical analysis is carried out. It not only solves the theoretical disputes, but also provides an empirical basis for the government to formulate current and future policies. (2) most of the domestic studies have adopted questionnaire survey method, which has dual limitations of questionnaire itself and sample size. The sample data obtained in this way have low reliability and lack of representativeness, so the conclusion of empirical research remains to be discussed. This paper selects the authority of the National Bureau of Statistics, the Ministry of Science and Technology, and transparent data. The results of empirical analysis are more reliable.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.44

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