【摘要】：高新技術(shù)產(chǎn)業(yè)作為一種新興產(chǎn)業(yè),具有促進(jìn)一國(guó)經(jīng)濟(jì)增長(zhǎng)、增強(qiáng)產(chǎn)業(yè)水平、提高國(guó)際競(jìng)爭(zhēng)力和建設(shè)創(chuàng)新型國(guó)家的重要作用。近幾十年,我國(guó)高新技術(shù)產(chǎn)業(yè)不斷發(fā)展,但與發(fā)達(dá)國(guó)家尚有很大差距。其高投入、高風(fēng)險(xiǎn)、高收益、外溢性的特征,也要求政府給予高新技術(shù)產(chǎn)業(yè)引導(dǎo)和幫助。稅收作為經(jīng)濟(jì)調(diào)控的重要手段,通過(guò)影響高新技術(shù)產(chǎn)業(yè)技術(shù)能力、人力資源、資金支持等因素,推動(dòng)高新技術(shù)產(chǎn)業(yè)的發(fā)展。改革開(kāi)放以后,我國(guó)頒布一系列高新技術(shù)產(chǎn)業(yè)稅收優(yōu)惠政策,在此背景下,深入研究稅收激勵(lì)對(duì)高新技術(shù)產(chǎn)業(yè)影響機(jī)制,評(píng)析政策實(shí)施效果,對(duì)完善我國(guó)高新技術(shù)產(chǎn)業(yè)稅收政策有深遠(yuǎn)意義。 首先,本文通過(guò)歸納整理大量相關(guān)文獻(xiàn)資料,總結(jié)出國(guó)內(nèi)外關(guān)于稅收激勵(lì)對(duì)高新技術(shù)產(chǎn)業(yè)影響的研究現(xiàn)狀,闡述高新技術(shù)產(chǎn)業(yè)相關(guān)理論、稅收激勵(lì)理論和一般基礎(chǔ)理論,并分析我國(guó)高新技術(shù)產(chǎn)業(yè)總體現(xiàn)狀,發(fā)現(xiàn)產(chǎn)業(yè)整體發(fā)展迅速,但存在行業(yè)、地域發(fā)展不均衡、研發(fā)投入強(qiáng)度低、出口貿(mào)易依賴加工貿(mào)易和外資企業(yè)等問(wèn)題。其次,從成本、風(fēng)險(xiǎn)、收益、人力、資金五方面闡述稅收激勵(lì)對(duì)高新技術(shù)產(chǎn)業(yè)的影響原理,從理論上比較兩種不同政策工具,對(duì)稅收激勵(lì)與政府資助對(duì)高新技術(shù)產(chǎn)業(yè)激勵(lì)效果進(jìn)行經(jīng)濟(jì)學(xué)分析,對(duì)比分析不同稅收激勵(lì)方式對(duì)高新技術(shù)產(chǎn)業(yè)的影響機(jī)制。再次,羅列我國(guó)現(xiàn)行高新技術(shù)產(chǎn)業(yè)稅收政策,分析存在缺乏系統(tǒng)性政策、缺乏對(duì)風(fēng)險(xiǎn)投資企業(yè)優(yōu)惠政策、優(yōu)惠集中在軟件產(chǎn)業(yè)和企業(yè)所得稅,以及優(yōu)惠環(huán)節(jié)不合理等問(wèn)題。最后,提出研究假設(shè),界定相關(guān)變量,建立不同政策工具(稅收激勵(lì)與政府資助)和不同稅收激勵(lì)手段(流轉(zhuǎn)稅稅收激勵(lì)與所得稅稅收激勵(lì))對(duì)高新技術(shù)產(chǎn)業(yè)研發(fā)投入強(qiáng)度、研發(fā)活動(dòng)人員、企業(yè)規(guī)模的激勵(lì)效果實(shí)證模型,選取國(guó)家統(tǒng)計(jì)局、科學(xué)技術(shù)部高新技術(shù)產(chǎn)業(yè)相關(guān)數(shù)據(jù),運(yùn)用Eviews軟件進(jìn)行實(shí)證檢驗(yàn),得出模型研究結(jié)論：從短期看,稅收激勵(lì)與政府資助都有明顯激勵(lì)效果,從中長(zhǎng)期看,所得稅比流轉(zhuǎn)稅、政府資助更有效,并提出完善我國(guó)高新技術(shù)產(chǎn)業(yè)稅收政策的實(shí)質(zhì)性對(duì)策和建議。 本文主要?jiǎng)?chuàng)新性工作及結(jié)論歸納為以下方面： (1)國(guó)內(nèi)已有量化稅收激勵(lì)的研究不多,本文針對(duì)不同政策工具和不同稅收激勵(lì)手段,分別從未來(lái)與現(xiàn)時(shí)兩個(gè)角度,借助Eviews軟件進(jìn)行實(shí)證分析。不僅解決了理論爭(zhēng)端,而且為政府制定現(xiàn)時(shí)政策和未來(lái)政策提供實(shí)證基礎(chǔ)。(2)國(guó)內(nèi)已有研究大多采用問(wèn)卷調(diào)查方法,存在問(wèn)卷本身和樣本容量的雙重限制,這樣取得的樣本數(shù)據(jù)可信度低、缺乏代表性,以此獲得實(shí)證研究結(jié)論有待商榷。本文選取國(guó)家統(tǒng)計(jì)局、科學(xué)技術(shù)部等權(quán)威、公開(kāi)透明的數(shù)據(jù),實(shí)證分析取得結(jié)果有更高的可信度。
[Abstract]:As a new industry, high-tech industry plays an important role in promoting a country's economic growth, enhancing its industrial level, improving its international competitiveness and building an innovative country. In recent decades, China's high-tech industry has been developing, but there is still a big gap with developed countries. The characteristics of high investment, high risk, high profit and spillover also require the government to give guidance and help to high-tech industry. As an important means of economic regulation and control, taxation promotes the development of high-tech industry through influencing the technical ability, human resources, capital support and other factors of high-tech industry. Since the reform and opening up, China has promulgated a series of preferential tax policies for high-tech industries. Under this background, the impact mechanism of tax incentives on high-tech industries is deeply studied, and the effect of the policy implementation is evaluated. To perfect our country high-tech industry tax policy has the profound significance. First of all, by summarizing a large number of relevant documents, this paper summarizes the domestic and foreign research on the impact of tax incentives on high-tech industries, expounds the relevant theory of high-tech industry, tax incentive theory and general basic theory. By analyzing the overall situation of high and new technology industry in China, it is found that the whole industry is developing rapidly, but there are some problems, such as industry, uneven regional development, low intensity of R & D input, dependence of export trade on processing trade and foreign-funded enterprises, etc. Secondly, from the cost, risk, income, manpower, capital five aspects of tax incentives to high-tech industries, the impact of the principle, from the theoretical comparison of two different policy tools, This paper makes an economic analysis on the incentive effect of tax incentives and government subsidies on high-tech industries, and compares and analyzes the influence mechanisms of different tax incentives on high-tech industries. Thirdly, it lists the current tax policies of high and new technology industries in China, and analyzes the problems such as the lack of systematic policies, the lack of preferential policies for venture capital enterprises, the concentration of preferential policies in the software industry and enterprise income tax, and the unreasonable preferential links. Finally, the paper puts forward the research hypothesis, defines the relevant variables, establishes different policy tools (tax incentives and government subsidies) and different tax incentives (turnover tax incentives and income tax incentives) to high-tech industry R & D investment intensity. The empirical model of the incentive effect of R & D activity and enterprise scale, selecting the relevant data of high-tech industry of the National Bureau of Statistics and the Ministry of Science and Technology, using Eviews software to carry on the empirical test, draw the conclusion of the model research: in the short term, Both tax incentives and government subsidies have obvious incentive effects. In the medium and long term, income tax is more effective than turnover tax, and government subsidy is more effective. The paper also puts forward substantive countermeasures and suggestions to improve the tax policy of high and new technology industries in China. The main innovative work and conclusions of this paper are summarized as follows: (1) there are few researches on quantitative tax incentives in China. This paper aims at different policy tools and different tax incentives from the two angles of the future and the present, respectively. With the help of Eviews software, empirical analysis is carried out. It not only solves the theoretical disputes, but also provides an empirical basis for the government to formulate current and future policies. (2) most of the domestic studies have adopted questionnaire survey method, which has dual limitations of questionnaire itself and sample size. The sample data obtained in this way have low reliability and lack of representativeness, so the conclusion of empirical research remains to be discussed. This paper selects the authority of the National Bureau of Statistics, the Ministry of Science and Technology, and transparent data. The results of empirical analysis are more reliable.
【學(xué)位授予單位】：太原理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F276.44

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 曾國(guó)祥;稅收政策與企業(yè)科技創(chuàng)新[J];財(cái)貿(mào)經(jīng)濟(jì);2001年03期

2 鄭緒濤;柳劍平;;促進(jìn)R&D活動(dòng)的稅收和補(bǔ)貼政策工具的有效搭配[J];產(chǎn)業(yè)經(jīng)濟(jì)研究;2008年01期

3 李傳志;完善我國(guó)科技稅收政策的思路[J];財(cái)政研究;2003年10期

4 朱云歡;;促進(jìn)高新技術(shù)企業(yè)發(fā)展的稅收政策研究[J];工業(yè)技術(shù)經(jīng)濟(jì);2011年03期

5 韓鳳芹;國(guó)外促進(jìn)高技術(shù)產(chǎn)業(yè)發(fā)展的稅收政策研究[J];經(jīng)濟(jì)研究參考;2005年53期

6 李嘉明;喬天寶;;高新技術(shù)產(chǎn)業(yè)稅收優(yōu)惠政策的實(shí)證分析[J];技術(shù)經(jīng)濟(jì);2010年02期

7 畢秋麗;促進(jìn)科技進(jìn)步的稅收問(wèn)題探討[J];山東社會(huì)科學(xué);2004年09期

8 張余;;稅式支出對(duì)高新技術(shù)產(chǎn)業(yè)的激勵(lì)效應(yīng)——基于南京市的實(shí)證分析[J];上海市經(jīng)濟(jì)管理干部學(xué)院學(xué)報(bào);2011年04期

9 夏杰長(zhǎng);尚鐵力;;自主創(chuàng)新與稅收政策:理論分析、實(shí)證研究與對(duì)策建議[J];稅務(wù)研究;2006年06期

10 肖敏;;政府對(duì)企業(yè)R&D投入的最優(yōu)補(bǔ)貼率——基于成本收益分析[J];上海管理科學(xué);2013年05期

，

本文編號(hào)：2142771