我国所得税优惠政策对高新技术企业创新的激励效应研究

发布时间：2018-08-26 08:43

【摘要】：为加速经济全球化和技术革新的步伐,各国已经把技术创新放在发展的首位,特别是随着我国步入工业4.0时代,高科技已经不仅仅局限在个别企业的生产,而是在我们身边随处可见,甚至已经潜移默化的渗透到人类社会的各个领域,显而易见,高科技已经不再是书本上神秘莫测的冰冷文字,国家和企业的重视已经让其鲜活,富有生命力。当今,将科技创新“摆在发展全局的核心位置”也已经成为党的十八大的重要论题,而作为技术创新的主体,高新技术企业对技术创新的作用不可小觑。同时,企业研究与开发活动是增强高新企业创新能力,保持竞争优势和可持续发展的重要驱动力,所以,传统企业和新型企业都把研究开发投入作为企业生存与发展根本,崭露头角的秘密武器。因而,政府给予政策支持,督促企业将研究开发活动作为自己的发展使命已经迫在眉睫。但是我国高新技术企业的发展仍然存在很多不足之处:产业结构不合理、整体效益不高、发展不均衡、规模小;企业实际掌握的核心技术较少,自主创新能力不强,竞争力弱,研发活动的“量、质”提升步调不一致,高新技术企业的发展水平远不能与国外其他典型创新型国家相比。所以我国要设定新的发展目标,形成新的发展观念,更加重视科技创新,政府在要求企业加强自身创新能力的同时不能忽视税收的调控功能,要不断完善针对高新技术企业的税收优惠政策,尤其是所得税优惠政策,引导高新技术企业健康发展。本文按照理论基础—现状分析—案例分析—国际比较—政策建议的写作思路,对我国所得税优惠政策对高新技术企业RD投入的激励效应进行深层研究,以典型案例为例,借鉴国外所得税优惠政策并提出建议,从而制定更合理、更有利的所得税优惠政策,进一步促进高新技术企业的发展,甚至促进全国经济的发展。按照文章的写作顺序,本文包括六个章节:第一部分是文章的选题背景及意义、国内外文献综述、研究方法、思路及创新之处等;第二部分依据最新的法律文件对高新技术企业进行详细的界定,并利用资本使用成本模型研究分析企业所得税优惠的作用机理;第三部分在分析我国高新技术企业创新的现状及我国现行高新技术企业所得税优惠政策的基础上进行实证分析,本文运用EVIEWS6.0,采用模拟回归法检验所得税优惠政策对高新技术企业创新的激励效应;第四部分选取典型的中小型高新技术企业──鞍山重型矿山机器股份有限公司作为案例,对其研发状况与企业享受所得税优惠政策效果进行分析;第五部分通过归纳分析国外典型创新型国家制定的高新技术企业所得税优惠政策,总结可借鉴的经验;最后,针对前面对我国高新技术企业创新所得税优惠政策的现状及问题的分析,提出完善高新企业所得税优惠政策的建议。以下结论是通过文章前几章的检验分析得到的:首先,我国的高新技术企业发展迅速,但是仍然没有达到其他典型创新型国家的水平,缺乏自主创新能力,科技成果的实业化程度低,并且,我国的中小型创新企业所享受的所得税优惠较之大型企业明显较少,中小型高新技术企业竞争力较弱;其次,我国所得税优惠对高新技术企业的RD投入及产出确实存在激励效应,有利于促进企业创新,并且能够推动企业形成自身研发优势,进而形成市场竞争优势。但是,通过对效果分析及国外典型创新型国家的所得税优惠政策分析,可以看出我国现行的支持高新技术企业创新的所得税优惠政策仍存在激励方式单一,优惠对象与环节设置不合理,针对中小型高新技术企业的优惠政策欠缺等一系列问题。最后,鉴于以上的不足之处,需要进一步完善我国高新技术企业所得税优惠政策。
[Abstract]:In order to speed up the pace of economic globalization and technological innovation, countries have put technological innovation in the first place of development. Especially as China enters the industrial 4.0 era, high-tech has not only limited to the production of individual enterprises, but also can be seen everywhere around us, and even has been imperceptibly penetrated into all areas of human society. It is easy to see that high-tech is no longer the mysterious and unpredictable cold words in books, and the attention of the state and enterprises has made it fresh and full of vitality. At the same time, the R&D activities of enterprises are the important driving forces to enhance the innovation ability, maintain competitive advantage and sustainable development of high-tech enterprises. Therefore, both traditional and new enterprises regard R&D investment as the fundamental and emerging secret weapon for the survival and development of enterprises. However, there are still many shortcomings in the development of high-tech enterprises in China: unreasonable industrial structure, low overall efficiency, uneven development, small-scale; enterprises actually master less core technology, independent innovation ability is not strong, competitiveness is weak, research and development. The development level of high-tech enterprises can not be compared with other typical innovative countries. Therefore, China should set new development goals, form new development concepts and attach more importance to scientific and technological innovation. The government should not neglect taxation while requiring enterprises to strengthen their innovative ability. The function of regulation and control should be perfected continuously, especially the preferential tax policies for high-tech enterprises, so as to guide the healthy development of high-tech enterprises. In this paper, the incentive effect of income tax incentives is studied deeply. Taking typical cases for example, the preferential tax policies of foreign countries are used for reference and suggestions are put forward, so as to formulate more reasonable and favorable preferential tax policies, further promote the development of high-tech enterprises, and even promote the development of the national economy. The second part defines high-tech enterprises in detail according to the latest legal documents, and uses the cost of capital use model to study and analyze the mechanism of corporate income tax incentives; the third part analyzes China's high-tech enterprises. On the basis of empirical analysis, this paper uses EVIEWS 6.0 to test the incentive effect of income tax incentive policy on innovation of high-tech enterprises. The fourth part selects Anshan Chong, a typical small and medium-sized high-tech enterprises. As a case study, the R&D status and the effect of preferential tax policies for enterprises are analyzed; the fifth part summarizes the experience of high-tech enterprise income tax preferential policies formulated by typical foreign innovative countries; finally, aiming at the creation of high-tech enterprises in China. The following conclusions are drawn from the test and analysis of the previous chapters of this paper: Firstly, China's high-tech enterprises are developing rapidly, but they are still not up to the level of other typical innovative countries and lack the ability of independent innovation. Secondly, the incentive effect of income tax incentives on RD input and output of high-tech enterprises does exist, which is conducive to promoting enterprise innovation. But through the analysis of the effect and the income tax preferential policies of the typical innovative countries abroad, it can be seen that the current preferential policies for supporting the innovation of high-tech enterprises in China still have single incentives, preferential objects and links. Finally, in view of the above shortcomings, it is necessary to further improve the preferential tax policies for high-tech enterprises in China.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F276.44;F273.1

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