發(fā)布時(shí)間：2018-11-03 07:17

【摘要】：創(chuàng)新活動(dòng)是中小企業(yè)在激烈競爭的市場環(huán)境中生存和發(fā)展的必經(jīng)之路,由于中小企業(yè)自身的原因和創(chuàng)新活動(dòng)的高風(fēng)險(xiǎn)性,政府的支持在中小企業(yè)進(jìn)行創(chuàng)新過程的不同階段發(fā)揮著重要作用。財(cái)政政策和稅收優(yōu)惠都對(duì)中小企業(yè)自主研發(fā)有正向的促進(jìn)作用,但是不同地域的宏觀經(jīng)濟(jì)發(fā)展水平和政府的扶持力度都對(duì)政策效應(yīng)有不同程度的影響。近年來,安徽省政府為鼓勵(lì)中小企業(yè)自主創(chuàng)新,提高了政府科技投入的比例。本文以在深圳證券交易所中小板上市的安徽省中小企業(yè)為研究對(duì)象,通過構(gòu)建模型,分析了財(cái)稅政策鼓勵(lì)中小企業(yè)自主創(chuàng)新的影響,并從適合中小企業(yè)自身特點(diǎn)的角度出發(fā),提出鼓勵(lì)中小企業(yè)創(chuàng)新能力的對(duì)策,為安徽省政府在今后的政策選擇上提供參考。本文首先,界定了中小企業(yè)概念,分析了中小企業(yè)自主創(chuàng)新的重要性,闡述了中小企業(yè)自主創(chuàng)新的理論基礎(chǔ),有內(nèi)生增長理論、技術(shù)創(chuàng)新理論和政府干預(yù)理論,為政府支持中小企業(yè)自主創(chuàng)新提供理論依據(jù)。其次,通過對(duì)現(xiàn)行財(cái)稅政策鼓勵(lì)安徽省中小企業(yè)自主創(chuàng)新的梳理,剖析了安徽省政府鼓勵(lì)中小企業(yè)自主創(chuàng)新政策存在的缺陷,未能充分發(fā)揮財(cái)政政策和稅收優(yōu)惠對(duì)中小企業(yè)自主創(chuàng)新的促進(jìn)作用。本文重點(diǎn)分析了安徽省政府鼓勵(lì)中小企業(yè)自主創(chuàng)新的財(cái)稅政策研究,以深圳證券交易所中小板上市的安徽省中小企業(yè)為樣本,采用2011年到2015年的面板數(shù)據(jù),借鑒前人的研究方法,在指標(biāo)體系的確定上,選取和中小企業(yè)自主研發(fā)進(jìn)行創(chuàng)新相關(guān)的變量,通過對(duì)數(shù)據(jù)的分析處理,建立符合條件的固定效應(yīng)模型,分析政府直接資助和稅收優(yōu)惠對(duì)樣本企業(yè)自主研發(fā)投入強(qiáng)度的影響,通過對(duì)樣本企業(yè)的描述性統(tǒng)計(jì),得出所取變量的內(nèi)在特征,如樣本企業(yè)研發(fā)成本的集中趨勢(shì)和技術(shù)人員分布的離散程度等。并通過模型檢驗(yàn),分析具體財(cái)政政策和稅收政策對(duì)中小企業(yè)自主創(chuàng)新的影響。根據(jù)模型實(shí)證結(jié)果,政府接資助和稅收優(yōu)惠對(duì)中小企業(yè)自主創(chuàng)新投入具有顯著影響,并且政府直接資助的貢獻(xiàn)程度更大。并結(jié)合安徽省現(xiàn)狀,提高財(cái)稅政策對(duì)安徽省中小企業(yè)自主研發(fā)政策效用,提出有針對(duì)性的建議。根據(jù)實(shí)證結(jié)果提出適當(dāng)?shù)恼呓ㄗh,首先,要重視技術(shù)人員的作用,建立有專門性的個(gè)人稅收優(yōu)惠制度。其次,提高政府對(duì)研發(fā)直接投入的深度和廣度,擴(kuò)大政府資助的方式和種類。再次,要完善稅收優(yōu)惠機(jī)制的過程,充分調(diào)動(dòng)稅收優(yōu)惠的普惠功能并加強(qiáng)對(duì)研發(fā)創(chuàng)新過程的政策優(yōu)惠。還要加大政府對(duì)中小企業(yè)的融資支持。最后,盡管稅收政策和財(cái)政政策各有利弊,也要充分結(jié)合每種政策的優(yōu)點(diǎn),使得財(cái)稅政策對(duì)中小企業(yè)自主創(chuàng)新的扶持效果達(dá)到最大。
[Abstract]:Innovation is the only way for small and medium-sized enterprises to survive and develop in the competitive market environment. Because of the reasons of small and medium-sized enterprises and the high risk of innovation activities, Government support plays an important role in the different stages of the innovation process of SMEs. Fiscal policy and tax preference have a positive effect on the independent R & D of small and medium-sized enterprises, but the level of macroeconomic development in different regions and the degree of government support have different degrees of influence on the policy effect. In recent years, Anhui provincial government to encourage small and medium-sized enterprises independent innovation, increased the proportion of government investment in science and technology. This article takes the small and medium-sized enterprises listed on the small and medium-sized board of Shenzhen Stock Exchange as the research object, through constructing the model, analyzes the influence of the fiscal and taxation policy to encourage the small and medium-sized enterprises to innovate independently, and sets out from the angle that suits the characteristics of the small and medium-sized enterprises. The countermeasures to encourage the innovation ability of small and medium-sized enterprises are put forward to provide the reference for Anhui provincial government in the future policy choice. First of all, this paper defines the concept of small and medium-sized enterprises, analyzes the importance of independent innovation of small and medium-sized enterprises, expounds the theoretical basis of independent innovation of small and medium-sized enterprises, including endogenous growth theory, technology innovation theory and government intervention theory. To provide the theoretical basis for the government to support the independent innovation of small and medium-sized enterprises. Secondly, by combing the current fiscal and taxation policies to encourage small and medium-sized enterprises in Anhui Province to innovate independently, the paper analyzes the shortcomings of Anhui provincial government's policy of encouraging small and medium-sized enterprises to innovate independently. Failed to give full play to fiscal policies and tax incentives for small and medium-sized enterprises to promote independent innovation. This paper focuses on the analysis of the fiscal and taxation policy of Anhui provincial government to encourage SMEs to innovate independently. Taking the small and medium-sized enterprises listed on the small and medium-sized board of Shenzhen Stock Exchange as a sample, the panel data from 2011 to 2015 are used. Referring to the previous research methods, selecting the variables related to independent R & D innovation of small and medium-sized enterprises in the determination of index system, through the analysis and processing of the data, to establish a qualified fixed effect model. This paper analyzes the influence of direct government subsidy and tax preference on the intensity of independent R & D investment of sample enterprises. Through descriptive statistics of sample enterprises, the intrinsic characteristics of the variables taken are obtained. For example, the concentration trend of R & D costs of sample enterprises and the dispersion degree of technical personnel distribution and so on. And through the model test, analyzes the concrete financial policy and the tax policy to the small and medium-sized enterprise independent innovation influence. According to the empirical results of the model, government subsidies and tax incentives have a significant impact on SMEs' independent innovation input, and the contribution of direct government funding is greater. Combining with the present situation of Anhui Province, this paper improves the effect of fiscal and taxation policy on the independent R & D policy of small and medium-sized enterprises in Anhui Province, and puts forward some pertinent suggestions. According to the empirical results, we should put forward appropriate policy recommendations. First, we should pay attention to the role of technicians and establish a special personal tax preferential system. Second, increase the depth and breadth of government direct investment in R & D and expand the ways and types of government funding. Thirdly, we should perfect the process of tax preferential mechanism, fully mobilize the inclusive function of tax preference and strengthen the policy preference for R & D innovation process. But also to increase government financing support for small and medium-sized enterprises. Finally, in spite of the advantages and disadvantages of tax policy and fiscal policy, we should fully combine the advantages of each kind of policy, so that fiscal and taxation policies can support SMEs' independent innovation to the greatest extent.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F273.1;F276.3;F812.0

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