促进我国企业技术创新的税收政策研究
发布时间：2018-11-16 13:01
【摘要】：一个民族发展的“原动力”就是创新,政府推崇技术创新、技术进步是推进我国全面发展的重要战略决策。政府倡导“大众创业,万众创新”的全面发展理念,不仅加快了经济模式的转变速度、推动了经济结构战略性调整进程、同时对应对复杂的国际间竞争、维护社会经济良好发展具有重要意义。企业的技术创新不仅是企业利润的来源,更能激发社会创造力,提升国家综合国力和国际竞争力。许多发展中国家或发达国家都采取多种方式来帮助企业进行技术创新。通过理论和实践的大量积累发现,在诸多影响企业技术创新的要素当中,效果较为突出的是税收政策。因此,建立健全且有效的税收政策体系,促进企业在技术方面创新,增强我国科技竞争实力,是值得认真研究的课题。在目前我国现行的税法中有很多推动企业技术创新的税收优惠政策,存在于流转税、所得税等多个税种和多个节点中,但激励效果并不明显。其主要问题表现在:税收政策零散,没有形成体系;税收政策缺乏普适性;对科技人才的税收激励不足;缺少对风险资本的税收支持;税收优惠环节设置不合理等方面。为了让税收政策对于企业技术创新的激励效果更加明显,需要将税收政策的立法层次提高,构建科学合理的良好税制环境;系统的规划政策结构,增强政策的大众普适性;增强人才激励力度;确立风险投资税收倾斜政策,引入准备金制度;转变税收优惠环节,让大众企业具备自主创新意识;摆脱直接优惠为主的局面,转向以间接优惠为主;让所得税优惠占据主导位置,增强流转税优惠等。同时,政策的使用方面也是企业需要注意的重要问题,要求企业能快速的且积极主动地对政策有所响应,并能对政策在实践过程中产生的问题提出相关的建议和意见,使得这种税收优惠政策与企业的技术创新发展并驾齐驱。本文先从理论上,阐述税收政策与企业技术创新的理论基础之间的关系,在此基础上深入挖掘促进企业技术创新的税收政策作用机理;再从政策上,系统的梳理我国促进企业创新税收政策,并根据目前的情况,分析我国企业创新活动的成效以及问题,分析我国现行税收政策效果不佳的原因;然后以对比分析的方式选择了与我国几个有可比性、有借鉴意义的代表性国家,根据他们现行的一些政策,对比出我国的不足之处,结合我国国情,借鉴相关经验;最后根据上述研究,分别从企业层面提出相应的应对建议,从税收制定角度,提出试图完善我国税收政策的对策建议。
[Abstract]:The "motive force" of a nation's development is innovation. The government adores technological innovation, and technological progress is an important strategic decision to promote the overall development of our country. The comprehensive development concept of "mass entrepreneurship and innovation" advocated by the government has not only quickened the pace of economic model transformation, promoted the process of strategic adjustment of economic structure, but also dealt with complex international competition. It is of great significance to maintain sound social and economic development. The technological innovation of enterprises is not only the source of profits, but also can stimulate social creativity and enhance the national comprehensive national strength and international competitiveness. Many developing countries or developed countries adopt various ways to help enterprises to carry out technological innovation. Through the accumulation of theory and practice, it is found that among the factors that affect the technological innovation of enterprises, the most outstanding effect is the tax policy. Therefore, establishing a sound and effective tax policy system, promoting the technological innovation of enterprises, and strengthening the competitive strength of science and technology in China are worthy of serious study. There are a lot of preferential tax policies to promote the technological innovation of enterprises in the current tax law of our country, which exist in many taxes and nodes, such as turnover tax, income tax, etc., but the incentive effect is not obvious. The main problems are as follows: the tax policy is scattered and has not formed a system; the tax policy is lack of universality; the tax incentive to scientific and technological talents is insufficient; the tax support to venture capital is lacking; and the preferential link of tax revenue is not reasonable. In order to make the incentive effect of tax policy to enterprise technological innovation more obvious, it is necessary to raise the legislative level of tax policy, construct a scientific and reasonable good tax environment, plan the policy structure systematically, and enhance the universality of the policy. Strengthen the talent incentive; establish the venture capital tax policy, introduce reserve system; change the tax preferential link, let the public enterprises have the consciousness of independent innovation; get rid of the direct preferential situation, and turn to indirect preferential; Let the income tax preference occupies the leading position, strengthens the turnover tax preferential treatment and so on. At the same time, the use of the policy is also an important issue that enterprises should pay attention to, which requires enterprises to respond to the policy quickly and proactively, and to put forward relevant suggestions and opinions on the problems arising from the practice of the policy. Make this kind of tax preferential policy and the technological innovation development of the enterprise keep pace with each other. In this paper, the relationship between the tax policy and the theoretical basis of enterprise technological innovation is expounded theoretically, and the mechanism of the tax policy to promote the technological innovation of the enterprise is deeply explored on this basis. Then from the policy point of view, systematically combing the tax policy of promoting enterprise innovation in our country, and according to the current situation, analyzing the effectiveness and problems of the enterprise innovation activities in our country, and analyzing the reasons for the poor effect of the current tax policy in our country; Then I choose several representative countries which are comparable with our country by the way of comparative analysis. According to their current policies, we compare the shortcomings of our country, combined with the situation of our country, draw lessons from the relevant experience; Finally, according to the above research, the corresponding suggestions are put forward from the enterprise level, and the countermeasures and suggestions to improve our tax policy are put forward from the angle of tax making.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4;F273.1
[Abstract]:The "motive force" of a nation's development is innovation. The government adores technological innovation, and technological progress is an important strategic decision to promote the overall development of our country. The comprehensive development concept of "mass entrepreneurship and innovation" advocated by the government has not only quickened the pace of economic model transformation, promoted the process of strategic adjustment of economic structure, but also dealt with complex international competition. It is of great significance to maintain sound social and economic development. The technological innovation of enterprises is not only the source of profits, but also can stimulate social creativity and enhance the national comprehensive national strength and international competitiveness. Many developing countries or developed countries adopt various ways to help enterprises to carry out technological innovation. Through the accumulation of theory and practice, it is found that among the factors that affect the technological innovation of enterprises, the most outstanding effect is the tax policy. Therefore, establishing a sound and effective tax policy system, promoting the technological innovation of enterprises, and strengthening the competitive strength of science and technology in China are worthy of serious study. There are a lot of preferential tax policies to promote the technological innovation of enterprises in the current tax law of our country, which exist in many taxes and nodes, such as turnover tax, income tax, etc., but the incentive effect is not obvious. The main problems are as follows: the tax policy is scattered and has not formed a system; the tax policy is lack of universality; the tax incentive to scientific and technological talents is insufficient; the tax support to venture capital is lacking; and the preferential link of tax revenue is not reasonable. In order to make the incentive effect of tax policy to enterprise technological innovation more obvious, it is necessary to raise the legislative level of tax policy, construct a scientific and reasonable good tax environment, plan the policy structure systematically, and enhance the universality of the policy. Strengthen the talent incentive; establish the venture capital tax policy, introduce reserve system; change the tax preferential link, let the public enterprises have the consciousness of independent innovation; get rid of the direct preferential situation, and turn to indirect preferential; Let the income tax preference occupies the leading position, strengthens the turnover tax preferential treatment and so on. At the same time, the use of the policy is also an important issue that enterprises should pay attention to, which requires enterprises to respond to the policy quickly and proactively, and to put forward relevant suggestions and opinions on the problems arising from the practice of the policy. Make this kind of tax preferential policy and the technological innovation development of the enterprise keep pace with each other. In this paper, the relationship between the tax policy and the theoretical basis of enterprise technological innovation is expounded theoretically, and the mechanism of the tax policy to promote the technological innovation of the enterprise is deeply explored on this basis. Then from the policy point of view, systematically combing the tax policy of promoting enterprise innovation in our country, and according to the current situation, analyzing the effectiveness and problems of the enterprise innovation activities in our country, and analyzing the reasons for the poor effect of the current tax policy in our country; Then I choose several representative countries which are comparable with our country by the way of comparative analysis. According to their current policies, we compare the shortcomings of our country, combined with the situation of our country, draw lessons from the relevant experience; Finally, according to the above research, the corresponding suggestions are put forward from the enterprise level, and the countermeasures and suggestions to improve our tax policy are put forward from the angle of tax making.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4;F273.1
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