促進我國企業(yè)技術(shù)創(chuàng)新的稅收政策研究
發(fā)布時間：2018-11-16 13:01
【摘要】：一個民族發(fā)展的“原動力”就是創(chuàng)新,政府推崇技術(shù)創(chuàng)新、技術(shù)進步是推進我國全面發(fā)展的重要戰(zhàn)略決策。政府倡導(dǎo)“大眾創(chuàng)業(yè),萬眾創(chuàng)新”的全面發(fā)展理念,不僅加快了經(jīng)濟模式的轉(zhuǎn)變速度、推動了經(jīng)濟結(jié)構(gòu)戰(zhàn)略性調(diào)整進程、同時對應(yīng)對復(fù)雜的國際間競爭、維護社會經(jīng)濟良好發(fā)展具有重要意義。企業(yè)的技術(shù)創(chuàng)新不僅是企業(yè)利潤的來源,更能激發(fā)社會創(chuàng)造力,提升國家綜合國力和國際競爭力。許多發(fā)展中國家或發(fā)達國家都采取多種方式來幫助企業(yè)進行技術(shù)創(chuàng)新。通過理論和實踐的大量積累發(fā)現(xiàn),在諸多影響企業(yè)技術(shù)創(chuàng)新的要素當(dāng)中,效果較為突出的是稅收政策。因此,建立健全且有效的稅收政策體系,促進企業(yè)在技術(shù)方面創(chuàng)新,增強我國科技競爭實力,是值得認(rèn)真研究的課題。在目前我國現(xiàn)行的稅法中有很多推動企業(yè)技術(shù)創(chuàng)新的稅收優(yōu)惠政策,存在于流轉(zhuǎn)稅、所得稅等多個稅種和多個節(jié)點中,但激勵效果并不明顯。其主要問題表現(xiàn)在:稅收政策零散,沒有形成體系;稅收政策缺乏普適性;對科技人才的稅收激勵不足;缺少對風(fēng)險資本的稅收支持;稅收優(yōu)惠環(huán)節(jié)設(shè)置不合理等方面。為了讓稅收政策對于企業(yè)技術(shù)創(chuàng)新的激勵效果更加明顯,需要將稅收政策的立法層次提高,構(gòu)建科學(xué)合理的良好稅制環(huán)境;系統(tǒng)的規(guī)劃政策結(jié)構(gòu),增強政策的大眾普適性;增強人才激勵力度;確立風(fēng)險投資稅收傾斜政策,引入準(zhǔn)備金制度;轉(zhuǎn)變稅收優(yōu)惠環(huán)節(jié),讓大眾企業(yè)具備自主創(chuàng)新意識;擺脫直接優(yōu)惠為主的局面,轉(zhuǎn)向以間接優(yōu)惠為主;讓所得稅優(yōu)惠占據(jù)主導(dǎo)位置,增強流轉(zhuǎn)稅優(yōu)惠等。同時,政策的使用方面也是企業(yè)需要注意的重要問題,要求企業(yè)能快速的且積極主動地對政策有所響應(yīng),并能對政策在實踐過程中產(chǎn)生的問題提出相關(guān)的建議和意見,使得這種稅收優(yōu)惠政策與企業(yè)的技術(shù)創(chuàng)新發(fā)展并駕齊驅(qū)。本文先從理論上,闡述稅收政策與企業(yè)技術(shù)創(chuàng)新的理論基礎(chǔ)之間的關(guān)系,在此基礎(chǔ)上深入挖掘促進企業(yè)技術(shù)創(chuàng)新的稅收政策作用機理;再從政策上,系統(tǒng)的梳理我國促進企業(yè)創(chuàng)新稅收政策,并根據(jù)目前的情況,分析我國企業(yè)創(chuàng)新活動的成效以及問題,分析我國現(xiàn)行稅收政策效果不佳的原因;然后以對比分析的方式選擇了與我國幾個有可比性、有借鑒意義的代表性國家,根據(jù)他們現(xiàn)行的一些政策,對比出我國的不足之處,結(jié)合我國國情,借鑒相關(guān)經(jīng)驗;最后根據(jù)上述研究,分別從企業(yè)層面提出相應(yīng)的應(yīng)對建議,從稅收制定角度,提出試圖完善我國稅收政策的對策建議。
[Abstract]:The "motive force" of a nation's development is innovation. The government adores technological innovation, and technological progress is an important strategic decision to promote the overall development of our country. The comprehensive development concept of "mass entrepreneurship and innovation" advocated by the government has not only quickened the pace of economic model transformation, promoted the process of strategic adjustment of economic structure, but also dealt with complex international competition. It is of great significance to maintain sound social and economic development. The technological innovation of enterprises is not only the source of profits, but also can stimulate social creativity and enhance the national comprehensive national strength and international competitiveness. Many developing countries or developed countries adopt various ways to help enterprises to carry out technological innovation. Through the accumulation of theory and practice, it is found that among the factors that affect the technological innovation of enterprises, the most outstanding effect is the tax policy. Therefore, establishing a sound and effective tax policy system, promoting the technological innovation of enterprises, and strengthening the competitive strength of science and technology in China are worthy of serious study. There are a lot of preferential tax policies to promote the technological innovation of enterprises in the current tax law of our country, which exist in many taxes and nodes, such as turnover tax, income tax, etc., but the incentive effect is not obvious. The main problems are as follows: the tax policy is scattered and has not formed a system; the tax policy is lack of universality; the tax incentive to scientific and technological talents is insufficient; the tax support to venture capital is lacking; and the preferential link of tax revenue is not reasonable. In order to make the incentive effect of tax policy to enterprise technological innovation more obvious, it is necessary to raise the legislative level of tax policy, construct a scientific and reasonable good tax environment, plan the policy structure systematically, and enhance the universality of the policy. Strengthen the talent incentive; establish the venture capital tax policy, introduce reserve system; change the tax preferential link, let the public enterprises have the consciousness of independent innovation; get rid of the direct preferential situation, and turn to indirect preferential; Let the income tax preference occupies the leading position, strengthens the turnover tax preferential treatment and so on. At the same time, the use of the policy is also an important issue that enterprises should pay attention to, which requires enterprises to respond to the policy quickly and proactively, and to put forward relevant suggestions and opinions on the problems arising from the practice of the policy. Make this kind of tax preferential policy and the technological innovation development of the enterprise keep pace with each other. In this paper, the relationship between the tax policy and the theoretical basis of enterprise technological innovation is expounded theoretically, and the mechanism of the tax policy to promote the technological innovation of the enterprise is deeply explored on this basis. Then from the policy point of view, systematically combing the tax policy of promoting enterprise innovation in our country, and according to the current situation, analyzing the effectiveness and problems of the enterprise innovation activities in our country, and analyzing the reasons for the poor effect of the current tax policy in our country; Then I choose several representative countries which are comparable with our country by the way of comparative analysis. According to their current policies, we compare the shortcomings of our country, combined with the situation of our country, draw lessons from the relevant experience; Finally, according to the above research, the corresponding suggestions are put forward from the enterprise level, and the countermeasures and suggestions to improve our tax policy are put forward from the angle of tax making.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F275.4;F273.1
[Abstract]:The "motive force" of a nation's development is innovation. The government adores technological innovation, and technological progress is an important strategic decision to promote the overall development of our country. The comprehensive development concept of "mass entrepreneurship and innovation" advocated by the government has not only quickened the pace of economic model transformation, promoted the process of strategic adjustment of economic structure, but also dealt with complex international competition. It is of great significance to maintain sound social and economic development. The technological innovation of enterprises is not only the source of profits, but also can stimulate social creativity and enhance the national comprehensive national strength and international competitiveness. Many developing countries or developed countries adopt various ways to help enterprises to carry out technological innovation. Through the accumulation of theory and practice, it is found that among the factors that affect the technological innovation of enterprises, the most outstanding effect is the tax policy. Therefore, establishing a sound and effective tax policy system, promoting the technological innovation of enterprises, and strengthening the competitive strength of science and technology in China are worthy of serious study. There are a lot of preferential tax policies to promote the technological innovation of enterprises in the current tax law of our country, which exist in many taxes and nodes, such as turnover tax, income tax, etc., but the incentive effect is not obvious. The main problems are as follows: the tax policy is scattered and has not formed a system; the tax policy is lack of universality; the tax incentive to scientific and technological talents is insufficient; the tax support to venture capital is lacking; and the preferential link of tax revenue is not reasonable. In order to make the incentive effect of tax policy to enterprise technological innovation more obvious, it is necessary to raise the legislative level of tax policy, construct a scientific and reasonable good tax environment, plan the policy structure systematically, and enhance the universality of the policy. Strengthen the talent incentive; establish the venture capital tax policy, introduce reserve system; change the tax preferential link, let the public enterprises have the consciousness of independent innovation; get rid of the direct preferential situation, and turn to indirect preferential; Let the income tax preference occupies the leading position, strengthens the turnover tax preferential treatment and so on. At the same time, the use of the policy is also an important issue that enterprises should pay attention to, which requires enterprises to respond to the policy quickly and proactively, and to put forward relevant suggestions and opinions on the problems arising from the practice of the policy. Make this kind of tax preferential policy and the technological innovation development of the enterprise keep pace with each other. In this paper, the relationship between the tax policy and the theoretical basis of enterprise technological innovation is expounded theoretically, and the mechanism of the tax policy to promote the technological innovation of the enterprise is deeply explored on this basis. Then from the policy point of view, systematically combing the tax policy of promoting enterprise innovation in our country, and according to the current situation, analyzing the effectiveness and problems of the enterprise innovation activities in our country, and analyzing the reasons for the poor effect of the current tax policy in our country; Then I choose several representative countries which are comparable with our country by the way of comparative analysis. According to their current policies, we compare the shortcomings of our country, combined with the situation of our country, draw lessons from the relevant experience; Finally, according to the above research, the corresponding suggestions are put forward from the enterprise level, and the countermeasures and suggestions to improve our tax policy are put forward from the angle of tax making.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F275.4;F273.1
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