本文選題：科技創(chuàng)新 + 稅收優(yōu)惠�。� 參考：《浙江財經(jīng)大學》2017年碩士論文

【摘要】：科技創(chuàng)新是當代最時髦的話題,其引發(fā)的科技革命不斷創(chuàng)造出新的機制,使整個社會生活急劇地轉(zhuǎn)型。鄧小平同志早在改革開放之初,就先見性地指出:“科學技術是生產(chǎn)力,而且是第一生產(chǎn)力”。江澤民同志對科技創(chuàng)新的評價是:“科技創(chuàng)新已經(jīng)成為社會生產(chǎn)力解放和發(fā)展的重要基礎和標志,決定著一個國家的發(fā)展進程”。在《國家中長期發(fā)展規(guī)劃綱要2006-2020》中提到:“到2020年,我國要在自主創(chuàng)新能力、基礎科學以及前沿技術研究方面的綜合實力顯著提高,要在科研領域取得較多具有重大影響的技術成果”。企業(yè)作為國家經(jīng)濟發(fā)展的主體,其研發(fā)投入能力的強弱直接決定著國家創(chuàng)新能力的強弱。為此國家相繼出臺了相關政策鼓勵企業(yè)增加科技創(chuàng)新投入,提升自主創(chuàng)新能力。稅收政策作為國家宏觀調(diào)控經(jīng)濟的手段之一,在促進企業(yè)科技創(chuàng)新方面應當發(fā)揮較好的作用。2016年至2020年,也是距離實現(xiàn)《綱要》規(guī)定目標最后沖刺階段的五年,規(guī)劃目標是否能夠?qū)崿F(xiàn),很大程度上取決于這幾年的科技發(fā)展。因此,對目前我國稅收優(yōu)惠政策在鼓勵企業(yè)科技創(chuàng)新方面的效果進行研究具有重要的理論意義和現(xiàn)實意義。本文首先闡述了科技創(chuàng)新和稅收的相關理論,分析了稅收政策介入科技創(chuàng)新的必要性以及不同稅種、不同稅收優(yōu)惠方式如何作用于企業(yè)科技創(chuàng)新的。其次,分別對稅收優(yōu)惠和科技創(chuàng)新現(xiàn)狀的現(xiàn)狀做了分析。在科技創(chuàng)新現(xiàn)狀方面,從多個角度進行分析了我國宏觀層面的企業(yè)RD投入能力,可知近年來,小型私營企業(yè)無論在RD經(jīng)費支出還是科技人員占有量方面都在穩(wěn)步提升,正成為推動我國自主創(chuàng)新能力的一股強大力量。在稅收優(yōu)惠政策方面,梳理分析了目前鼓勵企業(yè)科技創(chuàng)新的各類稅收政策,對其適用對象、優(yōu)惠內(nèi)容做了簡單的分析和評價。并與國外鼓勵企業(yè)科技創(chuàng)新的稅收政策進行了比較,具有一定的借鑒意義。再次,將視角放到微觀層面,利用創(chuàng)業(yè)板上市且滿足特定條件的64家不同行業(yè)企業(yè)近四年(2012-2015年)年報的數(shù)據(jù),選取研發(fā)投入強度作為衡量科技創(chuàng)新投入的因變量,增值稅減免率、企業(yè)所得稅減免率、資產(chǎn)負債率、研發(fā)人員占比以及銷售利潤率作為自變量,對企業(yè)創(chuàng)新投入能力進行多元回歸分析,并最終得出以下結(jié)論:無論是增值稅稅收優(yōu)惠還是企業(yè)所得稅稅收優(yōu)惠都對提升企業(yè)科技創(chuàng)新能力發(fā)揮了明顯的效應。企業(yè)所得稅優(yōu)惠政策對創(chuàng)業(yè)板企業(yè)科技創(chuàng)新的效應要強于增值稅稅收優(yōu)惠政策;對個人實施所得稅優(yōu)惠有助于提高人力資本,增加企業(yè)科技創(chuàng)新人才的供給量,進而提高企業(yè)科技創(chuàng)新能力。最后,針對實證分析的結(jié)果,為更好發(fā)揮稅收優(yōu)惠促進企業(yè)創(chuàng)新的力度,分別從個人所得稅、企業(yè)所得稅、增值稅以及政策外制度建設等多個角度提出了相關的政策建議。
[Abstract]:Scientific and technological innovation is the most fashionable topic in the contemporary era. The scientific and technological revolution triggered by it creates a new mechanism and makes the whole social life transform rapidly. Comrade Deng Xiaoping pointed out presciently as early as the beginning of reform and opening up: "Science and technology is the productive force and the first productive force." Comrade Jiang Zemin's evaluation of scientific and technological innovation is: "Scientific and technological innovation has become an important foundation and symbol for the emancipation and development of social productive forces, which determines the development process of a country". In the outline of the National Medium- and Long-Term Development Plan 2006-2020, it was mentioned: "by 2020, China will have a remarkable increase in its comprehensive strength in terms of independent innovation capability, basic science, and cutting-edge technology research. In the field of scientific research to achieve more significant impact of the technical results. " As the main body of national economic development, the strength of R & D investment capacity of enterprises directly determines the strength of national innovation ability. To this end, the country has issued related policies to encourage enterprises to increase investment in scientific and technological innovation, improve independent innovation capacity. Tax policy, as one of the means of macroeconomic regulation and control of the state, should play a better role in promoting scientific and technological innovation in enterprises. From 2016 to 2020, it is also five years from the final sprint stage to achieve the goals stipulated in the outline. Whether or not the planning goals can be achieved depends to a great extent on the development of science and technology in the past few years. Therefore, it is of great theoretical and practical significance to study the effect of tax preferential policies on encouraging enterprises to innovate in science and technology. This paper first expounds the relevant theories of scientific and technological innovation and taxation, and analyzes the necessity of tax policy to intervene in scientific and technological innovation and how different tax types and different tax preferential ways act on enterprise's scientific and technological innovation. Secondly, it analyzes the current situation of tax preference and scientific and technological innovation. In the present situation of science and technology innovation, this paper analyzes the R D investment ability of Chinese enterprises at the macro level from many angles. It can be seen that in recent years, small private enterprises have been steadily increasing both in R D expenditure and in the possession of scientific and technological personnel. It is becoming a powerful force to promote the independent innovation ability of our country. In the aspect of tax preferential policy, this paper analyzes all kinds of tax policies that encourage enterprises to innovate in science and technology at present, and makes a simple analysis and evaluation on their applicable object and preferential content. Compared with the foreign tax policy to encourage enterprises to innovate in science and technology, it has certain reference significance. Thirdly, from the perspective of micro level, using the data of 64 enterprises in different industries listed on the gem and meeting the specific conditions in the past four years (2012-2015), we choose the intensity of R & D investment as the dependent variable to measure the investment in science and technology innovation. VAT rate, enterprise income tax reduction rate, asset-liability ratio, R & D personnel ratio and sales profit rate as independent variables, the innovation investment ability of the enterprise is analyzed by multivariate regression analysis. Finally, the following conclusions are drawn: both the VAT tax preference and the enterprise income tax preference have played a significant role in enhancing the scientific and technological innovation ability of enterprises. The preferential policy of enterprise income tax has stronger effect on the innovation of science and technology in gem than on the preferential policy of value-added tax. The preferential treatment of income tax for individuals will help to improve human capital and increase the supply of scientific and technological innovation talents in enterprises. And then improve the ability of scientific and technological innovation of enterprises. Finally, according to the results of empirical analysis, in order to give full play to the tax preference to promote enterprise innovation, this paper puts forward some relevant policy suggestions from the aspects of personal income tax, enterprise income tax, value-added tax and the construction of system outside policy.
【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F276.44;F275

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