【摘要】：制造業(yè)是一個(gè)國(guó)家國(guó)民經(jīng)濟(jì)的重要組成部分,更是一個(gè)國(guó)家綜合國(guó)力、國(guó)際競(jìng)爭(zhēng)力乃至國(guó)防安全的基礎(chǔ)行業(yè)�？萍紕�(chuàng)新對(duì)一國(guó)經(jīng)濟(jì)社會(huì)發(fā)展的重要性同樣毋庸置疑。早在1995年我國(guó)便已提出“科教興國(guó)戰(zhàn)略”,將發(fā)展科技放在了國(guó)家戰(zhàn)略的高度。在2014年9月的夏季達(dá)沃斯論壇上,李克強(qiáng)總理提出了“大眾創(chuàng)業(yè)、萬(wàn)眾創(chuàng)新”的號(hào)召,此后更是將這一號(hào)召提升到國(guó)家戰(zhàn)略的高度,這些都充分體現(xiàn)了我國(guó)對(duì)科技創(chuàng)新的重視。進(jìn)入到21世紀(jì)第二個(gè)十年,以美國(guó)、德國(guó)為代表的發(fā)達(dá)國(guó)家在經(jīng)歷了2008年金融危機(jī)的重創(chuàng)后,認(rèn)識(shí)到制造業(yè)空心化問(wèn)題的嚴(yán)重性,故而相繼提出了“再工業(yè)化”、“工業(yè)4.0”等振興本國(guó)制造業(yè)的發(fā)展計(jì)劃。與此同時(shí),我國(guó)也進(jìn)入到經(jīng)濟(jì)“新常態(tài)”,內(nèi)部改革壓力和外部競(jìng)爭(zhēng)壓力同時(shí)增加,制造業(yè)如何發(fā)展成為擺在國(guó)家經(jīng)濟(jì)發(fā)展面前的重要課題。為此,2015年我國(guó)提出了《中國(guó)制造2025》發(fā)展規(guī)劃,這是我國(guó)在邁向制造業(yè)強(qiáng)國(guó)之路上的第一個(gè)十年行動(dòng)綱領(lǐng)。這一規(guī)劃明確提出“堅(jiān)持把創(chuàng)新擺在制造業(yè)發(fā)展全局的核心位置”。因此,從財(cái)政學(xué)研究的角度來(lái)看,如何運(yùn)用財(cái)政政策和稅收政策來(lái)支持制造業(yè)的轉(zhuǎn)型升級(jí)就有了新的現(xiàn)實(shí)意義。本文的創(chuàng)新點(diǎn)就在于立足制造業(yè)面臨的新挑戰(zhàn),針對(duì)制造業(yè)的特點(diǎn),來(lái)研究財(cái)政和稅收政策促進(jìn)科技創(chuàng)新的效果并提出政策建議。本文的主線(xiàn)是:通過(guò)實(shí)施科技財(cái)稅政策促進(jìn)制造業(yè)的科技創(chuàng)新活動(dòng),從而推動(dòng)制造業(yè)的發(fā)展。文中第二章先是通過(guò)理論分析驗(yàn)證科技創(chuàng)新是促進(jìn)制造業(yè)發(fā)展的關(guān)鍵,然后利用比較靜態(tài)分析、資本的邊際產(chǎn)量等理論推導(dǎo)出財(cái)政和稅收政策是促進(jìn)制造業(yè)科技創(chuàng)新的重要手段。從而將本文的主線(xiàn)串聯(lián)起來(lái)。第四章,通過(guò)實(shí)證分析測(cè)算出財(cái)政和稅收政策的實(shí)施效果以及我國(guó)不同主體科研投入的最優(yōu)分配比例,以及財(cái)政投入在不同主體之間的最優(yōu)分配比例,為最后的政策建議的提出打好基礎(chǔ)。第三章和第五章分別梳理了自改革開(kāi)放以來(lái)我國(guó)科技財(cái)稅政策的歷史沿革和歐美發(fā)達(dá)國(guó)家的相關(guān)政策�？偨Y(jié)我國(guó)科技財(cái)稅政策中的不足以及歐美發(fā)達(dá)國(guó)家的成功之處,為完善我國(guó)的科技財(cái)稅政策提供重要的借鑒。第六章依據(jù)上述分析,從宏觀和微觀兩個(gè)角度提出政策建議。在宏觀層面,應(yīng)積極運(yùn)用財(cái)政手段,健全科技研發(fā)基礎(chǔ)設(shè)施,提供科研相關(guān)的公共物品并降低外部效應(yīng),并積極引導(dǎo)社會(huì)資源向研發(fā)領(lǐng)域集中,為科技創(chuàng)新提供資金支持。在微觀層面,立足制造業(yè)新產(chǎn)品從早期研發(fā)、中期成果轉(zhuǎn)化、后期產(chǎn)業(yè)化生產(chǎn)的階段特點(diǎn),有針對(duì)性的靈活運(yùn)用財(cái)政和稅收政策組合,特別是注重對(duì)前中期階段的優(yōu)惠,切實(shí)有效的減輕制造業(yè)企業(yè)研發(fā)風(fēng)險(xiǎn)。
[Abstract]:Manufacturing industry is an important part of a country's national economy, and is also the basic industry of a country's comprehensive national strength, international competitiveness and even national defense security. The importance of scientific and technological innovation to a country's economic and social development is also beyond doubt. As early as 1995, China put forward the strategy of rejuvenating the country through science and education, and put the development of science and technology at the height of the national strategy. At the Summer Davos Forum in September 2014, Premier Li Keqiang put forward the call of "Mass Entrepreneurship, all kinds of Innovation", and since then he has raised this call to the height of national strategy, which fully reflects the importance our country attaches to scientific and technological innovation. Entering the second decade of the 21st century, the developed countries, represented by the United States and Germany, after experiencing the heavy impact of the financial crisis in 2008, realized the seriousness of the problem of manufacturing hollowing, and put forward "re-industrialization" one after another. "Industry 4.0" and other development plans to revitalize the domestic manufacturing industry. At the same time, our country also enters the new normal of economy, the pressure of internal reform and external competition increases simultaneously. How to develop manufacturing industry becomes an important subject in front of national economic development. Therefore, China put forward the "made in China 2025" development plan in 2015, which is the first 10-year action plan of our country on the road to a strong manufacturing country. This plan clearly puts forward "insist on putting innovation at the core of the overall development of manufacturing industry." Therefore, from the perspective of fiscal research, how to use fiscal policy and tax policy to support the transformation and upgrading of manufacturing industry has new practical significance. The innovation of this paper is based on the new challenges faced by the manufacturing industry, according to the characteristics of the manufacturing industry, to study the effects of fiscal and tax policies to promote scientific and technological innovation and put forward policy recommendations. The main line of this paper is to promote the scientific and technological innovation of manufacturing industry by implementing the policy of science and technology finance and taxation, thus promoting the development of manufacturing industry. In the second chapter, we first verify that scientific and technological innovation is the key to promote the development of manufacturing industry through theoretical analysis, and then use comparative static analysis. The theory of marginal output of capital deduces that fiscal and tax policies are important means to promote scientific and technological innovation in manufacturing industry. Thus the main line of this paper is connected together. Chapter four, through empirical analysis, estimates the effect of fiscal and tax policy, the optimal allocation ratio of scientific research input of different subjects in China, and the optimal allocation ratio of financial investment among different subjects. For the final policy recommendations to lay a good foundation. The third and fifth chapters respectively comb the history of China's science and technology finance and taxation policy since the reform and opening up and the relevant policies of the developed countries in Europe and the United States. This paper summarizes the shortcomings of our country's science and technology finance and taxation policy and the success of the developed countries in Europe and America, and provides important reference for perfecting our country's science and technology finance and taxation policy. According to the above analysis, the sixth chapter puts forward policy recommendations from macro-and micro-perspectives. At the macro level, we should actively use financial means to improve the infrastructure of scientific research and development, provide scientific research related public goods and reduce external effects, and actively guide social resources to concentrate in the field of research and development, and provide financial support for scientific and technological innovation. At the micro level, based on the characteristics of the stage of early research and development, the transformation of intermediate results, and the later stage of industrial production, the new products in the manufacturing industry should be targeted and flexibly used in the combination of fiscal and tax policies, with particular emphasis on preferential treatment in the previous and medium-term phases. Effectively reduce R & D risk of manufacturing enterprises.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.0

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