【摘要】：企業(yè)進(jìn)行研發(fā)活動(dòng)能夠提高企業(yè)技術(shù)創(chuàng)新能力并擁有核心競(jìng)爭(zhēng)力,促進(jìn)企業(yè)持續(xù)發(fā)展。然而企業(yè)研發(fā)活動(dòng)具有公共性、外溢性、高成本性和高風(fēng)險(xiǎn)性,會(huì)導(dǎo)致市場(chǎng)失靈,因此政府有必要通過(guò)稅收優(yōu)惠政策激勵(lì)企業(yè)進(jìn)行研發(fā)投入。目前稅法是采取普遍激勵(lì)政策,但實(shí)踐表明,即使沒(méi)有稅收激勵(lì),行業(yè)競(jìng)爭(zhēng)壓力也會(huì)激發(fā)企業(yè)創(chuàng)新和研發(fā)。缺少行業(yè)競(jìng)爭(zhēng)壓力,即使有稅收激勵(lì),也未必會(huì)促進(jìn)企業(yè)研發(fā)。本文關(guān)注稅收激勵(lì)與行業(yè)競(jìng)爭(zhēng)對(duì)企業(yè)研發(fā)投入的作用機(jī)制、效果以及二者交互作用,目的在于為精準(zhǔn)設(shè)計(jì)研發(fā)稅收優(yōu)惠政策,推動(dòng)萬(wàn)眾創(chuàng)新的戰(zhàn)略實(shí)施提供依據(jù)。本文首先對(duì)國(guó)內(nèi)外相關(guān)研究文獻(xiàn)進(jìn)行梳理,發(fā)現(xiàn)稅收激勵(lì)研發(fā)的效果以及作用機(jī)理并沒(méi)有一致的研究結(jié)論,行業(yè)競(jìng)爭(zhēng)壓力激發(fā)企業(yè)研發(fā)也不是簡(jiǎn)單的線性關(guān)系,而關(guān)于稅收和競(jìng)爭(zhēng)交互作用對(duì)研發(fā)影響的研究文獻(xiàn)很少,已有文獻(xiàn)也沒(méi)有得出研發(fā)稅收激勵(lì)政策在什么情況下激勵(lì)效果最好,文獻(xiàn)梳理驗(yàn)證了本文研究問(wèn)題的必要性;然后,基于經(jīng)典經(jīng)濟(jì)學(xué)及現(xiàn)代管理理論對(duì)稅收激勵(lì)、行業(yè)競(jìng)爭(zhēng)和研發(fā)投入之間的關(guān)系進(jìn)行理論分析;最后,利用2011～2015年A股工業(yè)企業(yè)上市公司的截面數(shù)據(jù),在實(shí)證檢驗(yàn)稅收優(yōu)惠與研發(fā)投入的關(guān)系,行業(yè)競(jìng)爭(zhēng)與研發(fā)投入關(guān)系的基礎(chǔ)上,著重探究行業(yè)競(jìng)爭(zhēng)對(duì)稅收激勵(lì)和研發(fā)投入關(guān)系的調(diào)節(jié)作用,對(duì)這種調(diào)節(jié)作用進(jìn)行了量化,并按高稅收優(yōu)惠和低稅收優(yōu)惠分組、按行業(yè)競(jìng)爭(zhēng)程度分樣本進(jìn)行了進(jìn)一步檢驗(yàn)�？紤]到國(guó)有企業(yè)和非國(guó)有企業(yè)產(chǎn)權(quán)性質(zhì)上的不同所帶來(lái)的管理模式的差異,本文對(duì)國(guó)有企業(yè)和非國(guó)有企業(yè)進(jìn)行了分樣本的檢驗(yàn)及對(duì)比分析;考慮到企業(yè)規(guī)模上的差異對(duì)企業(yè)研發(fā)決策的影響,本文對(duì)大企業(yè)和小企業(yè)進(jìn)行了分樣本的檢驗(yàn)及對(duì)比分析;考慮到融資約束是制約企業(yè)研發(fā)投資決策的一個(gè)重要因素,本文按高融資約束和低融資約束進(jìn)行了分樣本的檢驗(yàn)及對(duì)比分析。研究結(jié)果發(fā)現(xiàn),企業(yè)實(shí)際所得稅稅收優(yōu)惠能夠顯著激勵(lì)企業(yè)研發(fā)投入,稅收優(yōu)惠力度越大,研發(fā)投入越高;研發(fā)投入在不同行業(yè)競(jìng)爭(zhēng)水平下有顯著差異,在中行業(yè)競(jìng)爭(zhēng)水平下,企業(yè)研發(fā)投入最高;稅收優(yōu)惠激勵(lì)研發(fā)投入的效果在不同行業(yè)競(jìng)爭(zhēng)水平下有顯著差異,在中行業(yè)競(jìng)爭(zhēng)水平下,稅收優(yōu)惠對(duì)企業(yè)研發(fā)投入的激勵(lì)效果最好;企業(yè)產(chǎn)權(quán)性質(zhì)、規(guī)模、融資約束程度也對(duì)研發(fā)稅收激勵(lì)效果產(chǎn)生影響,國(guó)有企業(yè)稅收優(yōu)惠對(duì)研發(fā)投入的激勵(lì)效果比非國(guó)有企業(yè)好;大企業(yè)稅收優(yōu)惠對(duì)研發(fā)投入的激勵(lì)效果比小企業(yè)好;低融資約束企業(yè)稅收優(yōu)惠對(duì)研發(fā)投入的激勵(lì)效果比高融資約束企業(yè)好。本研究結(jié)論為我國(guó)如何利用稅收優(yōu)惠政策激勵(lì)企業(yè)研發(fā)投入,推動(dòng)萬(wàn)眾創(chuàng)新戰(zhàn)略的具體實(shí)施,提升國(guó)家綜合創(chuàng)新能力,以及經(jīng)濟(jì)提質(zhì)增效、產(chǎn)業(yè)轉(zhuǎn)型升級(jí)提供了政策依據(jù)。
[Abstract]:Enterprise R & D activities can improve the ability of technological innovation and core competitiveness, and promote the sustainable development of enterprises. However, R & D activities of enterprises have the characteristics of publicity, spillover, high cost and high risk, which will lead to market failure. Therefore, it is necessary for the government to encourage enterprises to invest in R & D through preferential tax policies. At present, the general incentive policy is adopted in the tax law, but practice shows that even without tax incentive, the competition pressure of the industry can stimulate the innovation and R & D of enterprises. Lack of industry competition pressure, even if there is tax incentives, will not necessarily promote enterprise R & D. This paper focuses on the mechanism, effect and interaction of tax incentives and industry competition on enterprise R & D investment. The purpose of this paper is to provide the basis for the precise design of R & D tax preferential policies and to promote the implementation of the strategy of innovation. This paper firstly combs the relevant research literature at home and abroad, and finds that there is no consistent conclusion on the effect and mechanism of tax incentive R & D, and the industry competitive pressure to stimulate enterprise R & D is not a simple linear relationship. However, there are few literatures on the impact of tax and competition interaction on R & D, and the existing literature has not drawn the best incentive effect of R & D tax incentive policy. The literature combs and verifies the necessity of this study. Based on classical economics and modern management theory, the relationship among tax incentives, industry competition and R & D investment is analyzed theoretically. On the basis of the empirical test of the relationship between tax preference and R & D investment and the relationship between industry competition and R & D investment, this paper probes into the regulatory effect of industry competition on the relationship between tax incentives and R & D investment, and quantifies this regulatory role. And according to the high tax preference and the low tax preferential group, according to the competition degree of the industry samples were further tested. Considering the difference of management mode between state-owned enterprises and non-state-owned enterprises, this paper makes a sample test and comparative analysis of state-owned enterprises and non-state-owned enterprises. Considering the influence of enterprise scale difference on enterprise R & D decision, this paper makes a sample test and comparative analysis on large enterprise and small enterprise, considering that financing constraint is an important factor restricting enterprise R & D investment decision. This article carries on the sample test and the contrast analysis according to the high financing constraint and the low financing constraint. The results show that the actual income tax preference can significantly stimulate the R & D investment of enterprises, the greater the tax preference, the higher the R & D investment, the more significant the R & D investment is under the competition level of different industries, under the competition level of Chinese industry, the higher the R & D investment is, the higher the R & D investment is. Enterprise R & D investment is the highest; the effect of tax incentives on R & D investment is significantly different from that of different industries, and under the competition level of middle industry, tax preference has the best incentive effect on enterprise R & D investment; the nature and scale of enterprise property rights, The degree of financing constraint also has an impact on the incentive effect of R & D tax, the incentive effect of tax preference to R & D investment of state-owned enterprise is better than that of non-state-owned enterprise, the incentive effect of tax preference to R & D investment of large enterprise is better than that of small enterprise. The incentive effect of tax preference on R & D investment is better than that of high financing constraint enterprise. The conclusion of this study provides the policy basis for how to use the preferential tax policy to stimulate the R & D investment of enterprises, to promote the concrete implementation of the innovation strategy, to promote the comprehensive innovation ability of the country, to improve the quality and efficiency of the economy, and to upgrade the industrial transformation and upgrading.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F275;F273.1

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王躍軍;論我國(guó)稅收激勵(lì)制度的完善[J];中央財(cái)經(jīng)大學(xué)學(xué)報(bào);2003年09期

2 秦玲芳;王彤;;稅收激勵(lì)的實(shí)質(zhì)及其運(yùn)用[J];吉林財(cái)稅高等�？茖W(xué)校學(xué)報(bào);2006年01期

3 岳樹(shù)民;孟慶涌;;構(gòu)建稅收激勵(lì)機(jī)制 提升企業(yè)自主創(chuàng)新能力和動(dòng)力[J];稅務(wù)研究;2006年06期

4 樊麗明;郭健;;社會(huì)捐贈(zèng)稅收激勵(lì)的國(guó)際經(jīng)驗(yàn)與政策建議[J];涉外稅務(wù);2008年11期

5 阮家福;;論自主創(chuàng)新與稅收激勵(lì)[J];稅務(wù)研究;2009年05期

6 張?jiān)?;中小企業(yè)科技創(chuàng)新稅收激勵(lì)的國(guó)際啟示[J];商業(yè)會(huì)計(jì);2011年01期

7 姜愛(ài)華;對(duì)促進(jìn)科技進(jìn)步的稅收激勵(lì)問(wèn)題的探討[J];財(cái)金貿(mào)易;2000年06期

8 王勛;國(guó)外研究與開(kāi)發(fā)投資稅收激勵(lì)作用的評(píng)估[J];涉外稅務(wù);2000年05期

9 陳文雄;科教興國(guó)與稅收激勵(lì)機(jī)制[J];福建稅務(wù);2000年02期

10 趙林 ,趙湘懷;鼓勵(lì)我國(guó)風(fēng)險(xiǎn)投資發(fā)展的稅收激勵(lì)研究[J];福建稅務(wù);2002年12期

相關(guān)重要報(bào)紙文章 前10條

1 王浩林 東北財(cái)經(jīng)大學(xué) 博士;國(guó)外政府對(duì)慈善組織的稅收激勵(lì)制度[N];中國(guó)社會(huì)報(bào);2013年

2 劉盛　王輝 吳干東;稅收激勵(lì)新興產(chǎn)業(yè)發(fā)展的思考[N];江蘇經(jīng)濟(jì)報(bào);2011年

3 揚(yáng)州市地方稅務(wù)局 翁進(jìn)進(jìn) 林燕 張曉軍;探析促進(jìn)我省企業(yè)自主創(chuàng)新能力提高的稅收激勵(lì)制度[N];江蘇經(jīng)濟(jì)報(bào);2012年

4 陳偉 桂乃耀;完善稅收激勵(lì)機(jī)制 提升企業(yè)的創(chuàng)新能力[N];江蘇經(jīng)濟(jì)報(bào);2007年

5 記者 趙曉英;振興十大產(chǎn)業(yè) 稅收激勵(lì)作用舉足輕重[N];鞍山日?qǐng)?bào)　;2009年

6 趙永新邋施芳;科技政策60條：有些仍懸在半空[N];人民日?qǐng)?bào);2008年

7 中央財(cái)經(jīng)大學(xué)財(cái)經(jīng)研究所 王卉彤;中國(guó)創(chuàng)業(yè)投資稅收激勵(lì)體系建設(shè)之探討[N];大眾科技報(bào);2004年

8 劉天峰 何爽 對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué);實(shí)施稅收激勵(lì)措施要符合WTO反補(bǔ)貼規(guī)則[N];中國(guó)稅務(wù)報(bào);2010年

9 本報(bào)記者　　丘慧慧;自主創(chuàng)新配套政策出臺(tái):減免稅收激勵(lì)融資[N];21世紀(jì)經(jīng)濟(jì)報(bào)道;2006年

10 王逸邋周鐵軍;稅收激勵(lì)措施吸引跨國(guó)公司總部落戶亞太[N];中國(guó)稅務(wù)報(bào);2007年

相關(guān)博士學(xué)位論文 前2條

1 劉建民;外商投資稅收激勵(lì)與中國(guó)涉外稅收政策調(diào)整[D];湖南大學(xué);2006年

2 郭健;社會(huì)捐贈(zèng)及其稅收激勵(lì)研究[D];山東大學(xué);2008年

相關(guān)碩士學(xué)位論文 前10條

1 穆達(dá);稅收激勵(lì)真的能促進(jìn)企業(yè)創(chuàng)新嗎？[D];內(nèi)蒙古大學(xué);2015年

2 顧蕾靚;基于省際面板數(shù)據(jù)的我國(guó)企業(yè)技術(shù)創(chuàng)新的稅收激勵(lì)效應(yīng)分析[D];山東大學(xué);2015年

3 柳嚴(yán);稅收激勵(lì)與政府補(bǔ)助對(duì)R&D支出的激勵(lì)效應(yīng)比較研究[D];廣東外語(yǔ)外貿(mào)大學(xué);2015年

4 張新;稅收激勵(lì)、行業(yè)競(jìng)爭(zhēng)與研發(fā)投入[D];山東大學(xué);2017年

5 項(xiàng)宇東;我國(guó)慈善事業(yè)稅收激勵(lì)研究[D];華南理工大學(xué);2014年

6 張炳榮;農(nóng)民專業(yè)合作社稅收激勵(lì)機(jī)制研究[D];西南政法大學(xué);2015年

7 宋巖;稅收激勵(lì)對(duì)企業(yè)自主創(chuàng)新能力作用機(jī)理研究[D];中國(guó)海洋大學(xué);2009年

8 馬偉紅;稅收激勵(lì)對(duì)高新技術(shù)企業(yè)技術(shù)創(chuàng)新影響的實(shí)證研究[D];南京財(cái)經(jīng)大學(xué);2012年

9 張佑健;稅收激勵(lì)對(duì)企業(yè)R&D投入影響研究[D];暨南大學(xué);2007年

10 貢婷春;慈善捐贈(zèng)的稅收激勵(lì)研究[D];山東財(cái)經(jīng)大學(xué);2012年

，

本文編號(hào)：2247244