税收激励政策与我国企业技术创新能力提升的关联性研究

发布时间：2018-08-02 17:08

【摘要】：随着新科技革命迅猛的发展，劳动力成本优势已不再是中国经济腾飞的马车，技术创新正渗透到社会各个领域，并深刻地改变世界的面貌。技术创新决定着国家和地区的经济发展，是国家综合国力的重要标志之一。在经济和科技全球化的背景下，技术创新为我国企业带来了机遇，但同时也使其面临着跨国企业的严峻挑战。因此，，在我国经济转型时期的重大重要时期，大力发展科学技术，提高技术创新能力是必要国策。政府主要通过制定相关的激励政策来刺激企业技术创新，其中税收便是最重要的手段，各国都相继采用了税收激励政策来刺激高新技术产业进行技术创新。改革开放逐渐深入，我国也加大了利用税收政策激励的力度，制定了一系列税收激励政策，并出台了相关法律条例。在这样的社会背景下，对企业技术创新税收政策的激励效应进行全面深入的研究，对于正确制定相关税收政策与法律条令，有着十分重要的现实意义。本文在总结国内外学者关于企业技术创新和税收激励理论及实证两方面的基础上，首先分别对企业技术创新以及税收激励的机理和效应进行了理论分析，并从理论上比较了不同税种的激励强度。在此基础上，建立了税收对企业技术创新的投入和产出模型。通过实证分析，研究了不同的税收激励政策对企业进行技术创新投入和产出的影响，得出结论如下：⑴所得税激励与增值税激励都能促进企业技术创新能力的提升，所得税对企业进行技术创新自助研发的资金投入有更明显的激励作用，增值税激励更有利于研发人员数量的提高；⑵所得税激励直接影响企业的净利润额，即净资产的盈利能力，增值税激励会直接降低企业的税负，促进了高新技术产业规模的发展。最后，根据所得结论，提出了激励我国企业进行技术创新的税收优惠政策的建议。
[Abstract]:With the rapid development of the new science and technology revolution, the advantage of labor cost is no longer the economic takeoff of China. Technological innovation is infiltrating into all fields of society and profoundly changing the face of the world. Technological innovation determines the economic development of a country and a region, and is one of the important symbols of a country's comprehensive national strength. Under the background of economic and technological globalization, technological innovation brings opportunities to Chinese enterprises, but also makes them face severe challenges from multinational enterprises. Therefore, in the important period of China's economic transition, it is necessary to develop science and technology and improve the ability of technological innovation. The government mainly through the formulation of relevant incentives to stimulate enterprise technological innovation, among which tax is the most important means, all countries have adopted tax incentives to stimulate high-tech industries to carry out technological innovation. With the deepening of reform and opening up, China has also increased the use of tax incentives, formulated a series of tax incentives, and issued relevant laws and regulations. In such a social background, it is of great practical significance to study the incentive effect of enterprise technological innovation tax policy for the correct formulation of relevant tax policies and legal regulations. On the basis of summing up the theory and demonstration of enterprise technological innovation and tax incentive, this paper firstly analyzes the mechanism and effect of enterprise technological innovation and tax incentive respectively. The incentive intensity of different taxes is compared theoretically. On this basis, the model of input and output of tax to enterprise's technological innovation is established. Through the empirical analysis, this paper studies the influence of different tax incentive policies on the technological innovation input and output of enterprises, and draws the conclusion that the income tax incentive and value-added tax incentive can both promote the technological innovation ability of enterprises. Income tax has a more obvious incentive effect on the investment of self-help R & D of enterprises in technological innovation, and the value added tax (VAT) incentive is more conducive to the increase of the number of R & D personnel and the income tax incentive directly affects the net profit of the enterprise. That is, the profitability of net assets, value-added tax incentives will directly reduce the tax burden of enterprises, and promote the development of high-tech industry. Finally, according to the conclusion, the paper puts forward the suggestion of tax preferential policy to encourage Chinese enterprises to carry out technological innovation.
【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;F273.1

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