创新型小微企业税收激励机制优化研究

发布时间：2018-04-25 13:29

本文选题：创新型小微企业 + AHP　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：创新型小微企业作为我国实施创新驱动战略的一支重要力量,其在发展过程中存在诸多问题,需要政府引导、支持和调控,而税收激励机制恰恰是政府职能发挥的重要载体,在促进小微企业不断发展和创新的过程中发挥了不可忽视的作用。然而,我国小微企业在创新过程中仍面临许多制约瓶颈。税收激励机制作为刺激创新型小微企业发展的原动力,在享受国家出台的一系列税收优惠后,企业可以使用减免的资金进一步去开拓和发展新项目,有利于高科技发展目标的实现和社会经济的进一步发展。在这种背景下,政府需要构建科学、合理的税收激励机制,为这些企业的发展壮大营造一个良好的社会氛围,引领"大众创业,万众创新"的社会潮流。因此,研究创新型小微企业的税收激励机制优化,对小微企业的创新活动加以引导和扶持具有重要的理论和实践意义。基于以上原因,在我国已有企业自主创新税收激励机制基础上,面向创新型小微企业这一核心创新主体的创新特点与需求,引入熊彼特创新理论和税收激励理论等相关理论,运用文献查阅、定性分析、比较分析和实证研究等方法,通过对创新型小微企业的税收激励机制现状进行研究分析,发现当前税收激励机制与企业生命周期衔接不协调、税收激励机制责任划分与落实不到位、缺乏针对企业人才投资税收激励机制等问题,揭示问题的原因为税收激励机制的整合效应不强、覆盖范围较窄、作用手段单一、法律约束弱化等。在借鉴美国、德国、日本等发达国家和巴西、马来西亚等典型发展中国家税收激励机制优化成功经验的基础上,提出按企业不同发展阶段整合创新型小微企业的税收激励机制,构建针对创新企业人力资本投资和具体有效的产学研协同创新的税收激励机制以拓宽创新型小微企业税收激励机制的覆盖范围,调整税收激励机制对不同发展阶段创新型小微企业的作用方式以及健全创新型小微企业税收激励机制的法律约束等优化对策,从而提高论文的应用价值和时间价值。
[Abstract]:As an important force in the implementation of innovation-driven strategy in China, innovative small and micro enterprises have many problems in the process of development, which need the guidance, support and regulation of the government, and the tax incentive mechanism is precisely an important carrier for the government to play its role. It plays an important role in promoting the development and innovation of small and micro enterprises. However, small and micro enterprises in China still face many constraints in the process of innovation. The tax incentive mechanism is used as the motive force to stimulate the development of innovative small and micro enterprises. After enjoying a series of tax benefits issued by the state, enterprises can further develop and develop new projects with the funds of relief and relief. It is conducive to the realization of high-tech development goals and the further development of social economy. Under this background, the government needs to construct a scientific and reasonable tax incentive mechanism, to create a good social atmosphere for the development and growth of these enterprises, and to lead the social trend of "mass entrepreneurship and innovation". Therefore, it is of great theoretical and practical significance to study the optimization of tax incentive mechanism of innovative small and micro enterprises and to guide and support the innovation activities of small and micro enterprises. Based on the above reasons, on the basis of the existing tax incentive mechanism of independent innovation in our country, aiming at the innovation characteristics and demand of innovative small and micro enterprises, this paper introduces Schumpeter's innovation theory and tax incentive theory, etc. By using the methods of literature review, qualitative analysis, comparative analysis and empirical research, this paper analyzes the current situation of tax incentive mechanism of innovative small and micro enterprises, and finds that the current tax incentive mechanism is not in harmony with the enterprise life cycle. The responsibility division and implementation of the tax incentive mechanism are not in place, and the tax incentive mechanism for enterprise talents investment is lacking. The reasons are that the integration effect of the tax incentive mechanism is not strong, the scope of coverage is narrow, and the means of action are single. Weakening of legal constraints, etc. On the basis of the successful experience of optimizing the tax incentive mechanism in the developed countries such as the United States, Germany, Japan and typical developing countries, such as Brazil and Malaysia, this paper proposes to integrate the tax incentive mechanism of innovative small and micro enterprises according to the different stages of development of enterprises. In order to broaden the scope of tax incentive mechanism for innovative small and micro enterprises, we should build a tax incentive mechanism for innovative enterprises' human capital investment and specific and effective collaborative innovation of production, education and research. In order to improve the application value and time value of the paper, we can adjust the function of tax incentive mechanism to the innovative small and micro enterprises in different stages and perfect the legal restriction of the tax incentive mechanism of the innovation small and micro enterprises, so as to improve the application value and the time value of the paper.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.3;F812.42

【参考文献】