【摘要】：當(dāng)前，全球經(jīng)濟(jì)還未完全復(fù)蘇，我國的經(jīng)濟(jì)發(fā)展速度也有所放緩。面對(duì)嚴(yán)峻的國際形勢(shì)和復(fù)雜的市場(chǎng)經(jīng)濟(jì)環(huán)境，世界各國紛紛把增強(qiáng)企業(yè)自主創(chuàng)新能力作為拉動(dòng)經(jīng)濟(jì)增長的引擎,我國也采取了運(yùn)用稅收激勵(lì)等方式鼓勵(lì)企業(yè)進(jìn)行自主創(chuàng)新。新世紀(jì)以來，雖然我國企業(yè)自主創(chuàng)新已經(jīng)取得了較大成就，但與世界發(fā)達(dá)國家和創(chuàng)新型國家相比，我國企業(yè)自主創(chuàng)新與之依然存在很大差距。黨的十八大也再次強(qiáng)調(diào)，要加快建立以企業(yè)為主體、市場(chǎng)為導(dǎo)向、產(chǎn)學(xué)研相結(jié)合的自主創(chuàng)新體系。 本文首先采用文獻(xiàn)分析法對(duì)國內(nèi)外相關(guān)文獻(xiàn)進(jìn)行分析，對(duì)企業(yè)自主創(chuàng)新的內(nèi)涵和稅收激勵(lì)政策的內(nèi)涵進(jìn)行了界定。其次，分析了我國企業(yè)自主創(chuàng)新存在市場(chǎng)失效的原因，說明政府介入企業(yè)自主創(chuàng)新的必要性，并分析了熊彼特創(chuàng)新理論、稅式支出理論等關(guān)于促進(jìn)企業(yè)自主創(chuàng)新的稅收激勵(lì)相關(guān)理論。再次，，從RD經(jīng)費(fèi)、創(chuàng)新人才以及專利產(chǎn)出等角度采用定性分析和定量分析法分析了我國企業(yè)自主創(chuàng)新的現(xiàn)狀，指出我國企業(yè)自主創(chuàng)新存在RD經(jīng)費(fèi)投入強(qiáng)度低、缺乏高精尖科技創(chuàng)新人才、發(fā)明專利比重偏低、關(guān)鍵技術(shù)自給率低以及產(chǎn)學(xué)研合作不強(qiáng)等諸多問題；同時(shí)，采用統(tǒng)計(jì)分析法系統(tǒng)梳理了我國促進(jìn)企業(yè)自主創(chuàng)新的稅收激勵(lì)政策，闡述了我國稅收激勵(lì)政策存在體系不健全、政策不完整、法律層次低等一系列問題。最后，在借鑒國際經(jīng)驗(yàn)的基礎(chǔ)上，結(jié)合我國國情，提出了改進(jìn)和完善我國稅收激勵(lì)政策的建議，要明確企業(yè)是自主創(chuàng)新的主體，稅收激勵(lì)政策的制定要向企業(yè)傾斜；政府應(yīng)提高稅收激勵(lì)政策的立法層次，充實(shí)稅收激勵(lì)政策內(nèi)容，完善稅收激勵(lì)政策體系；建立健全對(duì)稅收激勵(lì)各環(huán)節(jié)全過程全方位的監(jiān)管考核體系；應(yīng)在全社會(huì)營造有利于促進(jìn)企業(yè)自主創(chuàng)新的稅收激勵(lì)政策氛圍。
[Abstract]:At present, the global economy has not fully recovered, China's economic development has slowed down. In the face of severe international situation and complicated market economy environment, many countries all over the world regard enhancing the independent innovation ability of enterprises as the engine of economic growth. China has also adopted tax incentives and other ways to encourage enterprises to carry out independent innovation. Since the new century, although China's enterprises have made great achievements in independent innovation, compared with the developed countries and innovation-oriented countries, there is still a big gap between the independent innovation and the independent innovation in our country. The 18th National Congress of the Party also stressed the need to speed up the establishment of an independent innovation system with enterprises as the main body, market as the guide, and industry, education and research combined. Firstly, this paper uses the literature analysis method to analyze the related literature at home and abroad, and defines the connotation of enterprise independent innovation and tax incentive policy. Secondly, the paper analyzes the reasons of market failure of independent innovation, explains the necessity of government intervention in independent innovation, and analyzes Schumpeter's innovation theory. Tax-based expenditure theory and other related theories on tax incentives to promote independent innovation of enterprises. Thirdly, from the point of view of RD funds, innovative talents and patent output, this paper analyzes the present situation of independent innovation in Chinese enterprises by qualitative analysis and quantitative analysis, and points out that there is a low investment intensity of RD funds in Chinese enterprises' independent innovation. There are many problems, such as lack of scientific and technological innovation talents, low proportion of invention patent, low self-sufficiency rate of key technology and weak cooperation between industry, university and research. At the same time, the paper systematically combs the tax incentive policy of promoting enterprises' independent innovation by means of statistical analysis, and expounds a series of problems such as the imperfect system, incomplete policy and low legal level of the tax incentive policy in our country. Finally, on the basis of drawing lessons from the international experience and combining with the national conditions of our country, this paper puts forward some suggestions to improve and perfect the tax incentive policy of our country. It is necessary to make clear that the enterprise is the main body of independent innovation, and the formulation of the tax incentive policy should be inclined to the enterprise. The government should raise the legislative level of the tax incentive policy, enrich the content of the tax incentive policy, perfect the tax incentive policy system, establish and perfect the supervision and assessment system of the whole process of the tax incentive. We should create a favorable tax incentive policy atmosphere in the whole society.
【學(xué)位授予單位】：沈陽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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