当前我国创新激励税收优惠政策存在问题及对策

发布时间：2018-02-02 21:06

本文关键词： 创新激励税收优惠税收政策产业政策　出处：《中国流通经济》2017年09期 　论文类型：期刊论文

【摘要】：目前,我国已初步形成以降低税率、减免税额、延期纳税、税前加计扣除、固定资产加速折旧等降低或减免企业(个人)所得税为主要手段,以增值税退(免)税,契税、印花税、进口关税、进口增值税、进口消费税减免等为有益补充的系列创新激励税收优惠政策措施。不过,与经济新常态下创新驱动发展战略和"大众创业、万众创新"的要求相比,我国创新激励导向的税收优惠政策仍然存在诸多问题,如税收政策支持创新缺乏系统性,多元政策意图致使创新激励导向不明晰;税收优惠政策欠缺行业多样性,创新激励偏重高新技术领域缺乏普惠性质;税种优惠模式与现有税制结构不匹配,对创新人才税收激励不足;享受创新税收优惠的条件偏紧偏严,相关税收优惠措施受益面较窄;国有企业对税收激励政策不敏感,激励创新的政策效果不明显等。为妥善解决上述问题,有必要通过积极的政策调整,建立健全创新激励税收优惠政策体系,营造以激励创新为导向的普惠性税收政策环境,完善以创新激励为导向的企业所得税优惠政策,逐步扩大增值税等税种对创新激励的覆盖面和支持力度,加大对创新人才的税收优惠力度,着力解决税收优惠政策对国有企业创新激励无效或低效的问题。
[Abstract]:At present, our country has initially formed to reduce the tax rate, reduce the tax allowance, postpone the tax payment, add the deduction before tax, accelerate depreciation of fixed assets and so on, reduce or reduce the enterprise (individual) income tax as the main means. With VAT refund (exemption), deed tax, stamp duty, import tariff, import value-added tax, import consumption tax reduction and reduction as a series of innovative incentives for tax incentives. Compared with the strategy of innovation-driven development under the new normal state of economy and the requirements of "mass entrepreneurship, mass innovation", there are still many problems in China's tax preferential policy guided by innovation incentives. For example, the tax policy support innovation is lack of systematicness, the plural policy intention causes the innovation incentive direction not to be clear; The preferential tax policy lacks the diversity of the industry, and the innovation incentive focuses on the field of high and new technology, which lacks the nature of inclusiveness; The preferential mode of tax does not match with the existing tax structure, and the tax incentive for innovative talents is insufficient; The conditions for enjoying innovative tax preferences are tight and strict, and the benefits of related preferential tax measures are relatively narrow; State-owned enterprises are not sensitive to tax incentive policy and the effect of incentive innovation policy is not obvious. In order to properly solve the above problems it is necessary to establish and improve the preferential tax policy system through positive policy adjustment. We will create an inclusive tax policy environment oriented by incentives and innovations, improve the preferential policies of enterprise income tax guided by innovation incentives, and gradually expand the coverage and support of innovation incentives by taxes such as value-added tax. We should pay more attention to tax incentives for innovative talents and solve the problem of ineffective or inefficient tax incentives for state-owned enterprises.
【作者单位】：中国社会科学院工业经济研究所;
【基金】：国家社会科学基金重大项目“‘中国制造2025’的技术路径、产业选择和战略规划研究”(15ZDB149);国家社会科学基金一般项目“自然资源资产负债表编制研究”(15BGL043) 中国社会科学院创新工程项目“中国工业企业成本问题研究”(zgskycxgc20160213)
【分类号】：F124.3;F812.42
【正文快照】： 创新活动不确定性高,风险大,且具有外部正溢出效应,单纯依靠市场力量难以有效激发各类市场主体的持续创新活动,而税收优惠政策被视为政府“有形之手”弥补市场激励不足的重要政策工具。[1]当前,我国先后出台了一系列促进企业技术创新的税收优惠政策,初步形成了以降低税率、减

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