安徽省鼓励中小企业自主创新的财税政策研究

发布时间：2018-11-03 07:17

【摘要】：创新活动是中小企业在激烈竞争的市场环境中生存和发展的必经之路,由于中小企业自身的原因和创新活动的高风险性,政府的支持在中小企业进行创新过程的不同阶段发挥着重要作用。财政政策和税收优惠都对中小企业自主研发有正向的促进作用,但是不同地域的宏观经济发展水平和政府的扶持力度都对政策效应有不同程度的影响。近年来,安徽省政府为鼓励中小企业自主创新,提高了政府科技投入的比例。本文以在深圳证券交易所中小板上市的安徽省中小企业为研究对象,通过构建模型,分析了财税政策鼓励中小企业自主创新的影响,并从适合中小企业自身特点的角度出发,提出鼓励中小企业创新能力的对策,为安徽省政府在今后的政策选择上提供参考。本文首先,界定了中小企业概念,分析了中小企业自主创新的重要性,阐述了中小企业自主创新的理论基础,有内生增长理论、技术创新理论和政府干预理论,为政府支持中小企业自主创新提供理论依据。其次,通过对现行财税政策鼓励安徽省中小企业自主创新的梳理,剖析了安徽省政府鼓励中小企业自主创新政策存在的缺陷,未能充分发挥财政政策和税收优惠对中小企业自主创新的促进作用。本文重点分析了安徽省政府鼓励中小企业自主创新的财税政策研究,以深圳证券交易所中小板上市的安徽省中小企业为样本,采用2011年到2015年的面板数据,借鉴前人的研究方法,在指标体系的确定上,选取和中小企业自主研发进行创新相关的变量,通过对数据的分析处理,建立符合条件的固定效应模型,分析政府直接资助和税收优惠对样本企业自主研发投入强度的影响,通过对样本企业的描述性统计,得出所取变量的内在特征,如样本企业研发成本的集中趋势和技术人员分布的离散程度等。并通过模型检验,分析具体财政政策和税收政策对中小企业自主创新的影响。根据模型实证结果,政府接资助和税收优惠对中小企业自主创新投入具有显著影响,并且政府直接资助的贡献程度更大。并结合安徽省现状,提高财税政策对安徽省中小企业自主研发政策效用,提出有针对性的建议。根据实证结果提出适当的政策建议,首先,要重视技术人员的作用,建立有专门性的个人税收优惠制度。其次,提高政府对研发直接投入的深度和广度,扩大政府资助的方式和种类。再次,要完善税收优惠机制的过程,充分调动税收优惠的普惠功能并加强对研发创新过程的政策优惠。还要加大政府对中小企业的融资支持。最后,尽管税收政策和财政政策各有利弊,也要充分结合每种政策的优点,使得财税政策对中小企业自主创新的扶持效果达到最大。
[Abstract]:Innovation is the only way for small and medium-sized enterprises to survive and develop in the competitive market environment. Because of the reasons of small and medium-sized enterprises and the high risk of innovation activities, Government support plays an important role in the different stages of the innovation process of SMEs. Fiscal policy and tax preference have a positive effect on the independent R & D of small and medium-sized enterprises, but the level of macroeconomic development in different regions and the degree of government support have different degrees of influence on the policy effect. In recent years, Anhui provincial government to encourage small and medium-sized enterprises independent innovation, increased the proportion of government investment in science and technology. This article takes the small and medium-sized enterprises listed on the small and medium-sized board of Shenzhen Stock Exchange as the research object, through constructing the model, analyzes the influence of the fiscal and taxation policy to encourage the small and medium-sized enterprises to innovate independently, and sets out from the angle that suits the characteristics of the small and medium-sized enterprises. The countermeasures to encourage the innovation ability of small and medium-sized enterprises are put forward to provide the reference for Anhui provincial government in the future policy choice. First of all, this paper defines the concept of small and medium-sized enterprises, analyzes the importance of independent innovation of small and medium-sized enterprises, expounds the theoretical basis of independent innovation of small and medium-sized enterprises, including endogenous growth theory, technology innovation theory and government intervention theory. To provide the theoretical basis for the government to support the independent innovation of small and medium-sized enterprises. Secondly, by combing the current fiscal and taxation policies to encourage small and medium-sized enterprises in Anhui Province to innovate independently, the paper analyzes the shortcomings of Anhui provincial government's policy of encouraging small and medium-sized enterprises to innovate independently. Failed to give full play to fiscal policies and tax incentives for small and medium-sized enterprises to promote independent innovation. This paper focuses on the analysis of the fiscal and taxation policy of Anhui provincial government to encourage SMEs to innovate independently. Taking the small and medium-sized enterprises listed on the small and medium-sized board of Shenzhen Stock Exchange as a sample, the panel data from 2011 to 2015 are used. Referring to the previous research methods, selecting the variables related to independent R & D innovation of small and medium-sized enterprises in the determination of index system, through the analysis and processing of the data, to establish a qualified fixed effect model. This paper analyzes the influence of direct government subsidy and tax preference on the intensity of independent R & D investment of sample enterprises. Through descriptive statistics of sample enterprises, the intrinsic characteristics of the variables taken are obtained. For example, the concentration trend of R & D costs of sample enterprises and the dispersion degree of technical personnel distribution and so on. And through the model test, analyzes the concrete financial policy and the tax policy to the small and medium-sized enterprise independent innovation influence. According to the empirical results of the model, government subsidies and tax incentives have a significant impact on SMEs' independent innovation input, and the contribution of direct government funding is greater. Combining with the present situation of Anhui Province, this paper improves the effect of fiscal and taxation policy on the independent R & D policy of small and medium-sized enterprises in Anhui Province, and puts forward some pertinent suggestions. According to the empirical results, we should put forward appropriate policy recommendations. First, we should pay attention to the role of technicians and establish a special personal tax preferential system. Second, increase the depth and breadth of government direct investment in R & D and expand the ways and types of government funding. Thirdly, we should perfect the process of tax preferential mechanism, fully mobilize the inclusive function of tax preference and strengthen the policy preference for R & D innovation process. But also to increase government financing support for small and medium-sized enterprises. Finally, in spite of the advantages and disadvantages of tax policy and fiscal policy, we should fully combine the advantages of each kind of policy, so that fiscal and taxation policies can support SMEs' independent innovation to the greatest extent.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F273.1;F276.3;F812.0

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