财税政策对企业自主创新的支持效应分析

发布时间：2019-06-05 15:25

【摘要】：多样化的支持企业自主创新的财税政策工具在实践中的作用有效性研究可以为政策的优化提供参考。文章以福建省若干企业的调查数据为基础,对当前福建省支持企业自主创新的主要财税政策在实践中的作用有效性进行实证分析,得出如下结论:政府的财税支持政策对企业的自主创新活动产生了正向的激励效应;企业对财政激励政策支持其自主创新的有效性评价高于税收优惠政策;支持企业自主创新的所得税相关优惠政策在实践中应用最广;企业对间接税收优惠政策支持效应的评价大于直接优惠政策;行业特点影响着不同财税支持政策的作用效果;企业对享受政策带来效益与成本的比较、政府部门服务质量、企业运用政策的能力是影响企业申请和享受财税支持政策主动性意愿的关键因素。提高企业自主创新财税支持政策的作用有效性需要进一步优化政策设计、营造宽松公平的支持企业创新的环境、增强企业运用财税政策的能力。
[Abstract]:The research on the effectiveness of diversified fiscal and tax policy tools to support independent innovation can provide reference for policy optimization. Based on the survey data of some enterprises in Fujian Province, this paper makes an empirical analysis on the effectiveness of the main fiscal and tax policies supporting the independent innovation of enterprises in Fujian Province. The conclusions are as follows: the government's fiscal and tax support policy has a positive incentive effect on the independent innovation activities of enterprises; The effectiveness of financial incentive policy in supporting independent innovation is higher than that in tax preferential policy, and the income tax preferential policy supporting independent innovation is the most widely used in practice. The evaluation of the support effect of indirect tax preference policy is greater than that of direct preferential policy, and the characteristics of the industry affect the effect of different fiscal and tax support policies. The comparison of benefits and costs brought by the enjoyment policy, the service quality of government departments and the ability of enterprises to use the policy are the key factors that affect the initiative willingness of enterprises to apply and enjoy the fiscal and tax support policy. To improve the effectiveness of fiscal and tax support policies for independent innovation of enterprises, it is necessary to further optimize the policy design, create a loose and fair environment to support enterprise innovation, and enhance the ability of enterprises to use fiscal and tax policies.
【作者单位】：福建江夏学院会计学院;福建省财务与会计研究中心;
【基金】：国家社科基金一般项目(14BJY198) 2014年度福建省财政资助科研项目(2014CZ13)
【分类号】：F273.1;F812.7

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