本文選題：稅收激勵(lì)　切入點(diǎn)：創(chuàng)新績(jī)效　出處：《東華大學(xué)》2013年博士論文　論文類型：學(xué)位論文

【摘要】：對(duì)正處于新一輪跨越式發(fā)展關(guān)鍵時(shí)期的中國來說,創(chuàng)新是推動(dòng)經(jīng)濟(jì)結(jié)構(gòu)調(diào)整和增長(zhǎng)方式轉(zhuǎn)變的關(guān)鍵環(huán)節(jié),是實(shí)現(xiàn)社會(huì)經(jīng)濟(jì)持續(xù)協(xié)調(diào)快速發(fā)展的核心動(dòng)力。企業(yè)作為創(chuàng)新體系的主體,其創(chuàng)新活動(dòng)在提升國家創(chuàng)新能力過程中具有重要戰(zhàn)略地位。但國家相關(guān)部門統(tǒng)計(jì)數(shù)據(jù)顯示,盡管我國企業(yè)的RD投入強(qiáng)度保持一定上升趨勢(shì),但與發(fā)達(dá)國家仍有較大差距,而且對(duì)外技術(shù)有較高的依存度,國內(nèi)擁有自主知識(shí)產(chǎn)權(quán)核心技術(shù)的企業(yè)極少。這都表明我國企業(yè)創(chuàng)新能力還較為薄弱。然而,企業(yè)創(chuàng)新活動(dòng)會(huì)受到其自身經(jīng)濟(jì)特性的影響,市場(chǎng)失靈的存在使得市場(chǎng)機(jī)制未能實(shí)現(xiàn)資源的最優(yōu)化配置,因此政府有必要加以干預(yù),為激發(fā)企業(yè)的創(chuàng)新動(dòng)力提供良好的政策環(huán)境。稅收激勵(lì)由于更傾向于利用企業(yè)和市場(chǎng)的力量,具有普惠性,因而被世界各國政府普遍采用。本文從企業(yè)微觀角度研究稅收激勵(lì)政策對(duì)創(chuàng)新績(jī)效的影響,進(jìn)一步豐富我國有關(guān)企業(yè)創(chuàng)新的研究的同時(shí),能夠?yàn)檎咧贫ㄌ峁┖侠韰⒖?更為重要的是,可以使企業(yè)在經(jīng)營實(shí)踐過程中有針對(duì)性的選取適宜的優(yōu)惠措施服務(wù)于企業(yè)創(chuàng)新活動(dòng)。 根據(jù)研究主題,本文采用文獻(xiàn)資料法、內(nèi)容分析法、問卷調(diào)查法及統(tǒng)計(jì)分析法,依照提出問題、分析問題和解決問題的思路,從如下四個(gè)方面就稅收激勵(lì)政策對(duì)企業(yè)創(chuàng)新績(jī)效的影響進(jìn)行研究：(1)通過文獻(xiàn)與資料的梳理,回顧以往學(xué)者對(duì)稅收激勵(lì)政策和創(chuàng)新績(jī)效的相關(guān)研究,了解我國企業(yè)創(chuàng)新活動(dòng)現(xiàn)狀及問題,明晰我國稅收優(yōu)惠政策的發(fā)展歷程與特征；(2)基于經(jīng)濟(jì)增長(zhǎng)理論分析稅收激勵(lì)政策對(duì)創(chuàng)新投入及其對(duì)創(chuàng)新績(jī)效的影響機(jī)理,構(gòu)建相應(yīng)概念模型；(3)采用問卷調(diào)查方式收集數(shù)據(jù),對(duì)稅收激勵(lì)政策、創(chuàng)新投入和創(chuàng)新績(jī)效量表進(jìn)行信度和效度檢驗(yàn),運(yùn)用逐步回歸分析方法對(duì)理論模型和研究假設(shè)進(jìn)行檢驗(yàn),并運(yùn)用上市公司公開數(shù)據(jù)進(jìn)一步論證；(4)通過對(duì)我國與主要發(fā)達(dá)國家現(xiàn)行稅收優(yōu)惠政策的對(duì)比分析,并結(jié)合實(shí)證數(shù)據(jù)檢驗(yàn)結(jié)果,提出提升我國創(chuàng)新稅收政策激勵(lì)效應(yīng)的建議。 本文從創(chuàng)新投入的視角切入對(duì)稅收激勵(lì)政策與企業(yè)創(chuàng)新績(jī)效之間的關(guān)系展開研究,建立了“稅收激勵(lì)政策——?jiǎng)?chuàng)新投入——?jiǎng)?chuàng)新績(jī)效”的概念模型,并提出稅收激勵(lì)政策通過創(chuàng)新投入中的資金投入和人力投入對(duì)企業(yè)創(chuàng)新績(jī)效產(chǎn)生影響的各項(xiàng)理論假設(shè)。本研究通過對(duì)我國301家企業(yè)問卷調(diào)查數(shù)據(jù)以及281家上市公司公開數(shù)據(jù)進(jìn)行實(shí)證檢驗(yàn),分析結(jié)果表明稅收激勵(lì)政策能夠影響企業(yè)對(duì)創(chuàng)新活動(dòng)的資金與人力投入,并進(jìn)而對(duì)創(chuàng)新績(jī)效產(chǎn)生作用。主要研究結(jié)論如下： (1)稅收激勵(lì)政策對(duì)企業(yè)創(chuàng)新活動(dòng)的資金投入與人力投入有顯著的正向效應(yīng)。從相關(guān)系數(shù)的大小來看,稅收激勵(lì)政策對(duì)企業(yè)的人力投入有更強(qiáng)的激勵(lì)效應(yīng)。 (2)企業(yè)對(duì)創(chuàng)新活動(dòng)的資金與人力投入對(duì)創(chuàng)新績(jī)效有顯著的正向效應(yīng),說明充足的資金支持是企業(yè)實(shí)施創(chuàng)新的關(guān)鍵要素,而企業(yè)對(duì)員工人力資本的投入同樣是開展創(chuàng)新活動(dòng)的重要因素。 (3)創(chuàng)新投入是稅收激勵(lì)政策影響企業(yè)創(chuàng)新績(jī)效的完全中介變量。稅收激勵(lì)政策與企業(yè)創(chuàng)新績(jī)效之間具有顯著的正相關(guān)關(guān)系,而在加入創(chuàng)新投入變量后,創(chuàng)新投入與企業(yè)創(chuàng)新績(jī)效之間仍舊具有顯著的正相關(guān)關(guān)系,而稅收激勵(lì)與創(chuàng)新績(jī)效之間的關(guān)系變?yōu)椴伙@著,說明稅收激勵(lì)政策通過影響企業(yè)對(duì)創(chuàng)新活動(dòng)的投入從而對(duì)創(chuàng)新績(jī)效產(chǎn)生效應(yīng),即創(chuàng)新投入在稅收激勵(lì)政策與企業(yè)創(chuàng)新績(jī)效的關(guān)系中起完全中介效應(yīng)。 (4)從稅收激勵(lì)政策選用的稅種來看,企業(yè)所得稅優(yōu)惠對(duì)企業(yè)創(chuàng)新活動(dòng)的資金投入具有顯著的正向影響,而對(duì)人力投入的激勵(lì)作用并不顯著；以增值稅和營業(yè)稅為代表的流轉(zhuǎn)稅類優(yōu)惠則對(duì)企業(yè)人力投入具有顯著的解釋能力,而與資金投入之間并未有顯著的相關(guān)關(guān)系。從稅收激勵(lì)政策的優(yōu)惠方式來看,與直接優(yōu)惠方式相比,間接優(yōu)惠方式對(duì)企業(yè)開展創(chuàng)新活動(dòng)的資金投入與人力投入具有更為有效的激勵(lì)作用,均呈現(xiàn)顯著的正相關(guān)關(guān)系。盡管稅收激勵(lì)政策對(duì)企業(yè)開展創(chuàng)新活動(dòng)的資金與人力投入具有促進(jìn)作用,但具體到每一項(xiàng)稅收激勵(lì)工具,對(duì)企業(yè)創(chuàng)新投入的促進(jìn)作用以及效果是不同的。因此,為了充分發(fā)揮稅收激勵(lì)政策的效用,需要根據(jù)不同優(yōu)惠政策的適用范圍進(jìn)行合理的規(guī)劃與選擇,否則會(huì)降低稅收激勵(lì)政策的有效性。 本文的創(chuàng)新點(diǎn)主要體現(xiàn)在以下三個(gè)方面： (1)構(gòu)建稅收激勵(lì)政策通過創(chuàng)新投入對(duì)企業(yè)創(chuàng)新績(jī)效產(chǎn)生影響的概念模型。本文在系統(tǒng)分析稅收激勵(lì)政策相關(guān)研究文獻(xiàn)的基礎(chǔ)上,提出稅收激勵(lì)政策通過影響創(chuàng)新投入而對(duì)企業(yè)創(chuàng)新績(jī)效產(chǎn)生效應(yīng)的概念模型。以往學(xué)者多將企業(yè)RD投入作為影響創(chuàng)新績(jī)效的重要因素,盡管眾多研究證實(shí)稅收優(yōu)惠政策對(duì)RD投入具有激勵(lì)效應(yīng),但甚少有文獻(xiàn)從稅收激勵(lì)視角切入,系統(tǒng)研究稅收政策對(duì)企業(yè)創(chuàng)新績(jī)效的影響機(jī)理。因此,本文關(guān)注稅收激勵(lì)政策如何通過資金投入和人力投入對(duì)創(chuàng)新績(jī)效產(chǎn)生影響,在一定程度上豐富了有關(guān)企業(yè)創(chuàng)新績(jī)效的研究成果。 (2)運(yùn)用問卷調(diào)查與上市公司公開數(shù)據(jù)相結(jié)合的方式檢驗(yàn)不同類型稅收優(yōu)惠政策的激勵(lì)效應(yīng)。以往學(xué)者多采用問卷調(diào)查方式研究稅收政策的相關(guān)命題。本文首先通過問卷調(diào)查數(shù)據(jù)實(shí)證驗(yàn)證創(chuàng)新投入在稅收激勵(lì)政策對(duì)企業(yè)創(chuàng)新績(jī)效的影響過程中起到完全中介作用。在此研究結(jié)論的基礎(chǔ)上,運(yùn)用上市公司公開數(shù)據(jù)針對(duì)不同稅種和優(yōu)惠方式的稅收激勵(lì)政策進(jìn)一步展開實(shí)證檢驗(yàn),分析各項(xiàng)政策對(duì)企業(yè)資金投入和人力投入的不同激勵(lì)效應(yīng),使得研究結(jié)論更具可信度。 (3)系統(tǒng)梳理我國創(chuàng)新稅收激勵(lì)政策發(fā)展歷程及主要發(fā)達(dá)國家現(xiàn)行創(chuàng)新稅收激勵(lì)政策。本文全面收集1978～2012年政府發(fā)布有關(guān)創(chuàng)新的稅收激勵(lì)政策,并在文本信息基礎(chǔ)上從政策年度、激勵(lì)稅種、激勵(lì)對(duì)象、激勵(lì)方式和激勵(lì)環(huán)節(jié)五個(gè)方面對(duì)政策進(jìn)行量化歸類,按照不同時(shí)期政策的特點(diǎn)將其劃分為四個(gè)階段,有利于明晰我國稅收激勵(lì)政策的發(fā)展歷程及不同階段的特征。目前我國較缺乏此類研究。此外,由于科技活動(dòng)日新月異的變化以及企業(yè)創(chuàng)新能力的提升,一些激勵(lì)政策已與政府的政策目標(biāo)不相匹配,許多國家也在修訂已有的稅收激勵(lì)措施。以往學(xué)者對(duì)外國政策的整理多直接借鑒前人文獻(xiàn),在政策內(nèi)容上具有較強(qiáng)時(shí)滯性。本文從各國政府網(wǎng)站中直接獲取相關(guān)稅收法案中有關(guān)創(chuàng)新的條款,對(duì)我國及主要發(fā)達(dá)國家現(xiàn)行有效創(chuàng)新稅收優(yōu)惠政策進(jìn)行系統(tǒng)梳理,通過比較分析我國與發(fā)達(dá)國家稅收優(yōu)惠政策的特點(diǎn),提出提升我國創(chuàng)新稅收政策激勵(lì)效應(yīng)的有關(guān)建議,對(duì)企業(yè)結(jié)合實(shí)際情況選擇適宜政策從而保障創(chuàng)新活動(dòng)順利開展有較好的借鑒意義。
[Abstract]:In a new round of across the key period of development type Chinese, innovation is the key link to promote economic restructuring and change the mode of growth, is the core power to promote sustained and coordinated rapid social and economic development. Enterprises as the main body of innovation system, the innovation has an important strategic position in national innovation capability in the process. The relevant departments of the state statistics show that although China's enterprise RD investment intensity maintain a rising trend, but there is still a large gap with the developed countries, but also have a higher degree of dependence on foreign technology, China has independent intellectual property rights of the core technology of the enterprise is very small. This shows that the innovation capacity of Chinese enterprises is also relatively weak. However, influence enterprise innovation activities will be subject to their own economic characteristics, the existence of market failure makes the market mechanism to optimize the allocation of resources, so the government The necessary intervention, provide a good policy environment for innovation motivation of enterprises. Because the tax incentives are more inclined to use the enterprise and market forces, universality, which is commonly used by governments around the world. This thesis studies the effect of tax incentives on innovation performance from the micro perspective of enterprises, enrich the research on enterprise innovation I in the meanwhile, to provide a reasonable reference for the formulation of government policy, more importantly, can make the enterprise operating in the process of practice targeted to select suitable preferential measures for service innovation activities of enterprises.
According to the research subject, this paper adopts the method of literature review, content analysis, questionnaire survey and statistical analysis, in accordance with the questions, analyze issues and solve problems, from the following four aspects of tax incentive policy influence on enterprise innovation performance are studied: (1) through the literature and data review, review Study on the former scholars on tax incentive policy and innovation performance, understand the current situation and problems of China's enterprise innovation activities, development and characteristics of clear China's preferential tax policy; (2) economic growth theory analysis of tax incentive policy on innovation investment mechanism and its influence on innovation performance based on the construction of the corresponding conceptual model; (3) by means of questionnaire survey to collect data on tax incentives, innovation input and performance scale reliability and validity test, using stepwise regression analysis method of theoretical model and The hypotheses are tested, and the public data of listed companies are further demonstrated. (4) by comparing the preferential tax policies between China and the main developed countries, and combining with the empirical data, we put forward suggestions for improving the incentive effect of China's innovative tax policy.
This article from the perspective of innovation to study the relationship between tax incentive policy and enterprise innovation performance, set up "tax incentives -- Innovation concept model and innovation performance", and puts forward the tax incentive policy through innovation in investment funds and human input the theoretical assumptions affect the performance of enterprise innovation this study was conducted. The empirical test on public data survey data of 301 Chinese companies and 281 listed companies, analysis results show that the tax incentive policy can capital and manpower on the innovation activities of the enterprise investment, and thus have an effect on innovation performance. The main conclusions are as follows:
(1) tax incentive policy has a significant positive effect on capital input and human input of enterprise innovation activities. From the perspective of correlation coefficient, tax incentive policy has stronger incentive effect on human input of enterprises.
(2) there is a significant positive effect on the innovation performance of enterprises in terms of capital and human input to innovation activities, which indicates that adequate financial support is the key element for enterprises to implement innovation, and the input of employees to human capital is also an important factor in carrying out innovative activities.
(3) the innovation of investment is the tax incentive policy affects enterprise innovation performance the mediating variables. There is a significant positive correlation between tax incentives and enterprise innovation performance, while adding the innovation input variables, is still a significant positive relationship between innovation input and innovation performance, and the relationship between tax incentives and innovation the performance is not significant, that tax incentive policy through the impact on enterprise innovation investment to produce effect on innovation performance, namely innovation input plays a mediating effect between incentive policy and enterprise innovation performance in the tax revenue.
(4) from the tax tax incentive policy, has a significant positive effect of the corporate income tax on enterprise innovation funds, and the incentive effect to human input is not significant; tax preferential value-added tax and business tax for the investment of enterprise human has significant explanatory power, and with the money did not have significant correlation. The preferential tax incentive policy from the point of view, compared with the direct taxation, human capital investment and the indirect preferential policies to carry out innovation activities of enterprise investment has more effective incentive function, showed a significant positive correlation with human capital. Although the tax incentive policy to carry out the innovation of the enterprise investment promotion, but specific to each of the tax incentive tools of innovation investment promotion and the effect is different. Therefore, in order to give full play to the effectiveness of tax incentive policies, we need to make reasonable planning and selection according to the applicable scope of different preferential policies, otherwise, we will lower the effectiveness of tax incentive policies.
The innovation of this article is mainly embodied in the following three aspects:
(1) to construct the conceptual model of tax incentive policies affect the performance of enterprise innovation investment through innovation. Based on the analysis of tax incentives to the relevant literature, put forward the concept model of tax incentive policy by affecting the investment in innovation and innovation performance of enterprises produce effect. Many scholars will RD investment of enterprises as an important factor of influence the innovation performance, while many studies have confirmed the preferential tax policy has incentive effect on RD investment, but there is little literature from the perspective of tax incentive mechanism, the system of tax policy influence on enterprise innovation performance. Therefore, this paper focus on tax incentive policy how to affect innovation performance through capital investment and human resources, enrich the research results on the enterprise innovation performance in a certain extent.
(2) the use of incentive effect by questionnaire and publicly listed company data of different types of tax preferential policies for inspection. Many scholars adopt relevant propositions of tax policy research questionnaire. Firstly, through the questionnaire survey data the empirical validation of the innovation investment played a completely mediating role in the effect of tax incentive policy on Enterprise innovation performance in the process. Based on the conclusion of the study, the use of publicly listed company data for tax incentives to different tax concessions and the way to further expand the empirical analysis of different incentive effect on the policy of enterprise funds and manpower, the conclusion is more reliable.
(3) combing our country tax incentive policy and innovation development of major developed countries the current innovation of tax incentive policy. In this paper, a comprehensive collection of 1978~2012 years of innovation, government issued a tax incentive policy, and in the text based on the information from the annual tax policy, incentive, incentive object, quantitative classification of the five aspects of policy incentives and according to the characteristics of different periods of incentive links, the policy will be divided into four stages, with a history to clear our tax incentive policy and the characteristics of different stages. At present our country is lack of such research. In addition, due to changes in the activities of science and technology change rapidly and the promotion of enterprise innovation capacity, and the government has some incentive policies policy objectives do not match, many countries also amend the existing tax incentives. The former scholars on foreign policy more direct reference before finishing the Humanities He has strong time lag in content policy. This paper gets the provisions on innovation related tax bill directly from the government website, carding system of our country and developed countries of the innovation of preferential tax policies, through a comparative analysis on the characteristics of preferential tax policies in China and developed countries, put forward relevant suggestions to promote innovation the incentive effect of tax policy in our country, the enterprise with the appropriate policy so as to guarantee the smooth development of innovative activities is a good reference to choose the actual situation.

【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2013
【分類號(hào)】：F273.1;F812.42

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