研发补贴、税收优惠与企业研发投入研究

发布时间：2018-01-07 00:13

本文关键词：研发补贴、税收优惠与企业研发投入研究　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：如何提高自主创新能力,通过技术创新提高我国的综合国力,实现经济发展转型,是我国目前的重要任务之一。"十三五"规划强调必须把创新摆在国家发展全局的核心位置。由此可见,我国政府非常重视促进科技创新,提高社会的总体研发水平。从宏观层面分析,技术进步是促进经济增长的关键因素,也是提高我国国际竞争力的重要途径。从微观层面分析,在企业的成长过程中,新技术、新产品的研发、生产、制造也是企业核心竞争力的源泉。然而,由于研发的新产品以及新技术具有公共物品的特征,即外部性,以及研发活动本身的风险性特征,仅仅靠市场发挥调节作用是不够的,因此,政府干预国家经济运行,弥补市场调节的缺陷,优化资源配置成为各国宏观经济政策的重要组成部分。本文通过理论分析与相关背景和现状的阐述,表明了政府调控达到优化资源配置目标的必要性以及我国现行的促进企业研发支出的研发补贴和税收优惠政策的现状和不足,然后结合创业板上市公司2013-2015年的微观数据,运用线性回归分析的方法分别实证检验了政府的研发补贴政策和税收优惠政策对于企业研发投入的影响,并且对政策的激励效果进行了对比,得出结论并提出政策建议。本文第一部分为导论。包括研究背景与研究意义、文献综述、研究思路等。第二部分为政府对企业进行补贴的理论分析。阐述了市场失灵理论和内生经济增长理论,表明了企业的研发作用具有外部性、风险性和信息不对称性的特征,需要政府"有形的手"进行干预,并且科技创新能够促进经济的增长,提高国家竞争力,说明科技创新的重要性,提高企业的自主创新能力对于促进社会经济发展具有重要作用,政府激励企业研发活动的政策,对于加大企业研发投入具有明显的正向作用,进而促进企业以及国家的经济增长。第三部分分析了我国现行研发补贴政策以及税收优惠政策,对我国研发支出的投入现状进行了阐述,通过分析发出发现我国的研发补贴与税收优惠政策的不足:激励政策受惠范围小、部分研发补贴没有针对性,而税收优惠政策分散,没有形成统一体系。第四部分主要在前文的理论分析基础上,运用2013-2015年创业板上市公司的微观数据进行线性回归检验,研究发现,我国现行的税收优惠政策和研发补贴对于企业投入资源开展研发创新活动均有激励作用,但是税收优惠的激励作用更强。第五部分是结论与政策建议。回顾并总结全文并得出研究的主要结论,针对结论提出建议:建立全面、有效的激励政策体系,明确研发补贴的资金用途,完善税收优惠政策,完善数据披露制度。本文的创新性在于:第一,本文对研发补贴和税收优惠政策对企业研发投入的影响进行比较分析,丰富了相关研究理论;第二,本文采用数值型自变量和因变量进行实证研究,并且将研发补贴与政府一般性补贴区分,使实证研究的结果更加准确。
[Abstract]:How to improve the capability of independent innovation, improve the comprehensive strength of our country through technological innovation, realize the transformation of economic development, is one of the important tasks at present in our country. "13th Five-Year" planning emphasis to the core position of innovation in the development of the nation. Thus, the Chinese government attaches great importance to the promotion of scientific and technological innovation, improve the overall level of social development analysis from the macro level, the technological progress is the key factor in promoting economic growth, is also an important way to improve the international competitiveness of our country. From the microcosmic perspective, the new technology in the development of enterprises, R & D, production of new products, manufacturing enterprises are the source of core competence. However, due to the development of new products and the new technology has characteristics of public goods, externality, risk characteristics and the research itself, relying only on the market to play a regulatory role is not enough, therefore, government intervention The pre operation of the national economy, make up the defects of market regulation, optimize the allocation of resources has become an important part of national macroeconomic policy. In this paper, through the theoretical analysis and the relevant background and the status quo, shows that the government regulation is necessary to optimize the allocation of resources of the target and the current situation of promoting corporate R & D R & D subsidies and preferential tax the policy and the insufficiency, and then combined with the micro data of 2013-2015 years of GEM listed companies, using the method of linear regression analysis respectively examines government R & D subsidies and preferential tax policies for R & D investment of enterprises, and the policy incentive effect were compared, draw conclusions and policy recommendations. For the first part of this paper introduction includes research background and research significance, literature review, research ideas. The second part is the government of enterprise compensation Analysis of stick theory. Expounded the theory of market failure and the theory of endogenous economic growth shows that the R & D role of enterprises with external characteristics, risk and information asymmetry, need the government "visible hand" to intervene, and scientific and technological innovation to promote economic growth, improve competitiveness, explains the importance of Science and technology innovation the increase of independent innovation capacity of enterprises plays an important role in promoting economic and social development, the government encourage enterprises to research and development activities for policy, increase R & D investment has a significant positive effect, and then promote the enterprises and the economic growth of the country. The third part analyzes the current development of subsidy policy in China and the preferential tax policies on R & D investment status expenditure in China is discussed, through the analysis of China's lack of research found out subsidies and tax preferential policies: incentive policies to benefit. Around a small part of the research and development, there is no specific subsidies, and tax preferential policies scattered, has not formed a unified system. The fourth part mainly analyzes the above theoretical basis, using micro data of 2013-2015 companies listed on gem for linear regression test, the study found that China's current tax preferential policies and subsidies for enterprises to invest resources development to carry out research and innovation activities have incentive effect, but more tax preferential incentives. The fifth part is the conclusion and policy suggestion. Reviewed and summed up the main conclusions of the thesis and draws the conclusion, put forward some suggestions: to build a comprehensive and effective incentive system, a clear development funds for subsidies, improve the tax preferential policies, improve the data disclosure system. The innovation of this paper lies in: first, this paper compared to impact on corporate R & D investment in R & D subsidies and preferential tax policies The analysis enriches the related research theories. Second, this paper adopts the numerical variable and dependent variable to do the empirical research, and divides the R & D subsidy with the general subsidy of the government, which makes the result of the empirical research more accurate.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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