我国企业自主创新的税收激励政策研究
发布时间：2018-12-31 14:24
【摘要】：当前，全球经济还未完全复苏，我国的经济发展速度也有所放缓。面对严峻的国际形势和复杂的市场经济环境，世界各国纷纷把增强企业自主创新能力作为拉动经济增长的引擎,我国也采取了运用税收激励等方式鼓励企业进行自主创新。新世纪以来，虽然我国企业自主创新已经取得了较大成就，但与世界发达国家和创新型国家相比，我国企业自主创新与之依然存在很大差距。党的十八大也再次强调，要加快建立以企业为主体、市场为导向、产学研相结合的自主创新体系。 本文首先采用文献分析法对国内外相关文献进行分析，对企业自主创新的内涵和税收激励政策的内涵进行了界定。其次，分析了我国企业自主创新存在市场失效的原因，说明政府介入企业自主创新的必要性，并分析了熊彼特创新理论、税式支出理论等关于促进企业自主创新的税收激励相关理论。再次，，从RD经费、创新人才以及专利产出等角度采用定性分析和定量分析法分析了我国企业自主创新的现状，指出我国企业自主创新存在RD经费投入强度低、缺乏高精尖科技创新人才、发明专利比重偏低、关键技术自给率低以及产学研合作不强等诸多问题；同时，采用统计分析法系统梳理了我国促进企业自主创新的税收激励政策，阐述了我国税收激励政策存在体系不健全、政策不完整、法律层次低等一系列问题。最后，在借鉴国际经验的基础上，结合我国国情，提出了改进和完善我国税收激励政策的建议，要明确企业是自主创新的主体，税收激励政策的制定要向企业倾斜；政府应提高税收激励政策的立法层次，充实税收激励政策内容，完善税收激励政策体系；建立健全对税收激励各环节全过程全方位的监管考核体系；应在全社会营造有利于促进企业自主创新的税收激励政策氛围。
[Abstract]:At present, the global economy has not fully recovered, China's economic development has slowed down. In the face of severe international situation and complicated market economy environment, many countries all over the world regard enhancing the independent innovation ability of enterprises as the engine of economic growth. China has also adopted tax incentives and other ways to encourage enterprises to carry out independent innovation. Since the new century, although China's enterprises have made great achievements in independent innovation, compared with the developed countries and innovation-oriented countries, there is still a big gap between the independent innovation and the independent innovation in our country. The 18th National Congress of the Party also stressed the need to speed up the establishment of an independent innovation system with enterprises as the main body, market as the guide, and industry, education and research combined. Firstly, this paper uses the literature analysis method to analyze the related literature at home and abroad, and defines the connotation of enterprise independent innovation and tax incentive policy. Secondly, the paper analyzes the reasons of market failure of independent innovation, explains the necessity of government intervention in independent innovation, and analyzes Schumpeter's innovation theory. Tax-based expenditure theory and other related theories on tax incentives to promote independent innovation of enterprises. Thirdly, from the point of view of RD funds, innovative talents and patent output, this paper analyzes the present situation of independent innovation in Chinese enterprises by qualitative analysis and quantitative analysis, and points out that there is a low investment intensity of RD funds in Chinese enterprises' independent innovation. There are many problems, such as lack of scientific and technological innovation talents, low proportion of invention patent, low self-sufficiency rate of key technology and weak cooperation between industry, university and research. At the same time, the paper systematically combs the tax incentive policy of promoting enterprises' independent innovation by means of statistical analysis, and expounds a series of problems such as the imperfect system, incomplete policy and low legal level of the tax incentive policy in our country. Finally, on the basis of drawing lessons from the international experience and combining with the national conditions of our country, this paper puts forward some suggestions to improve and perfect the tax incentive policy of our country. It is necessary to make clear that the enterprise is the main body of independent innovation, and the formulation of the tax incentive policy should be inclined to the enterprise. The government should raise the legislative level of the tax incentive policy, enrich the content of the tax incentive policy, perfect the tax incentive policy system, establish and perfect the supervision and assessment system of the whole process of the tax incentive. We should create a favorable tax incentive policy atmosphere in the whole society.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2396707
[Abstract]:At present, the global economy has not fully recovered, China's economic development has slowed down. In the face of severe international situation and complicated market economy environment, many countries all over the world regard enhancing the independent innovation ability of enterprises as the engine of economic growth. China has also adopted tax incentives and other ways to encourage enterprises to carry out independent innovation. Since the new century, although China's enterprises have made great achievements in independent innovation, compared with the developed countries and innovation-oriented countries, there is still a big gap between the independent innovation and the independent innovation in our country. The 18th National Congress of the Party also stressed the need to speed up the establishment of an independent innovation system with enterprises as the main body, market as the guide, and industry, education and research combined. Firstly, this paper uses the literature analysis method to analyze the related literature at home and abroad, and defines the connotation of enterprise independent innovation and tax incentive policy. Secondly, the paper analyzes the reasons of market failure of independent innovation, explains the necessity of government intervention in independent innovation, and analyzes Schumpeter's innovation theory. Tax-based expenditure theory and other related theories on tax incentives to promote independent innovation of enterprises. Thirdly, from the point of view of RD funds, innovative talents and patent output, this paper analyzes the present situation of independent innovation in Chinese enterprises by qualitative analysis and quantitative analysis, and points out that there is a low investment intensity of RD funds in Chinese enterprises' independent innovation. There are many problems, such as lack of scientific and technological innovation talents, low proportion of invention patent, low self-sufficiency rate of key technology and weak cooperation between industry, university and research. At the same time, the paper systematically combs the tax incentive policy of promoting enterprises' independent innovation by means of statistical analysis, and expounds a series of problems such as the imperfect system, incomplete policy and low legal level of the tax incentive policy in our country. Finally, on the basis of drawing lessons from the international experience and combining with the national conditions of our country, this paper puts forward some suggestions to improve and perfect the tax incentive policy of our country. It is necessary to make clear that the enterprise is the main body of independent innovation, and the formulation of the tax incentive policy should be inclined to the enterprise. The government should raise the legislative level of the tax incentive policy, enrich the content of the tax incentive policy, perfect the tax incentive policy system, establish and perfect the supervision and assessment system of the whole process of the tax incentive. We should create a favorable tax incentive policy atmosphere in the whole society.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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