發(fā)布時(shí)間：2019-01-02 07:30

【摘要】：創(chuàng)新對(duì)于民族進(jìn)步和國家興旺的作用日益凸顯。作為創(chuàng)新的關(guān)鍵源泉之一,研發(fā)活動(dòng)是企業(yè)競爭和可持續(xù)發(fā)展的重要驅(qū)動(dòng)力。但研發(fā)活動(dòng)具有很大的風(fēng)險(xiǎn),具有較強(qiáng)的外部性,其成果具有公共品特征,這些特征均阻礙了企業(yè)積極地從事研發(fā)活動(dòng)、實(shí)現(xiàn)社會(huì)所期望的技術(shù)創(chuàng)新水平。這種情況下,作為政府宏觀政策工具,稅收激勵(lì)是更為長期、高效和內(nèi)生的激勵(lì)措施,在鼓勵(lì)扶持企業(yè)創(chuàng)新過程中當(dāng)大有可為。然而,稅收激勵(lì)對(duì)于企業(yè)自主創(chuàng)新及創(chuàng)新產(chǎn)出的激勵(lì)效果如何?是政府政策制定者和實(shí)施者所關(guān)注的問題,也是學(xué)術(shù)研究的熱點(diǎn)話題。為此,本文借鑒國內(nèi)外學(xué)者的研究成果,運(yùn)用相關(guān)經(jīng)濟(jì)理論,以融資約束為視角,結(jié)合產(chǎn)權(quán)異質(zhì)性,探究了稅收激勵(lì)政策對(duì)創(chuàng)新投入及其激勵(lì)效應(yīng)的影響。研究發(fā)現(xiàn),稅收激勵(lì)促進(jìn)企業(yè)創(chuàng)新投入,同時(shí)緩解融資約束對(duì)企業(yè)創(chuàng)新的負(fù)面影響；考慮到代理成本,地方國有代理成本較為嚴(yán)重,稅收激勵(lì)對(duì)地方國有企業(yè)的創(chuàng)新無顯著影響,民營企業(yè)代理問題較輕,稅收激勵(lì)對(duì)創(chuàng)新的激勵(lì)作用得到最大發(fā)揮。進(jìn)一步研究發(fā)現(xiàn),稅收激勵(lì)與企業(yè)創(chuàng)新績效正相關(guān),同時(shí)緩解融資約束對(duì)創(chuàng)新績效的負(fù)面影響；地方國有企業(yè)代理問題嚴(yán)重,使得稅收激勵(lì)對(duì)地方國有企業(yè)的創(chuàng)新績效無顯著影響,在代理問題較輕的民營企業(yè)中稅收激勵(lì)效應(yīng)得到最大發(fā)揮�；谏鲜鲅芯拷Y(jié)論,從提升企業(yè)創(chuàng)新能力和改善企業(yè)融資環(huán)境角度,提出加強(qiáng)政策支持力度,營造良好融資環(huán)境、提高研發(fā)信息披露水平,規(guī)范研發(fā)資金管理標(biāo)準(zhǔn)和完善稅收制度,采取差異化稅收模式的政策建議。
[Abstract]:Innovation plays an increasingly important role in national progress and national prosperity. As one of the key sources of innovation, R & D is an important driving force for enterprise competition and sustainable development. However, R & D activities have great risks, strong externalities, and their achievements have the characteristics of public goods. These characteristics have hindered enterprises from actively engaging in R & D activities and realizing the level of technological innovation expected by the society. In this case, as a macro policy tool of the government, tax incentive is a long-term, efficient and endogenous incentive measure, which can be used in the process of encouraging and supporting enterprise innovation. However, what is the incentive effect of tax incentives on enterprises' independent innovation and innovation output? Government policy makers and implementers are concerned about the issue, but also a hot topic of academic research. For this reason, this article draws lessons from the domestic and foreign scholars' research results, uses the related economic theory, takes the financing constraint as the angle of view, unifies the property right heterogeneity, has probed into the tax incentive policy to the innovation investment and its incentive effect influence. It is found that tax incentives promote enterprise innovation investment and at the same time alleviate the negative impact of financing constraints on enterprise innovation. Considering agency cost, local state-owned agency cost is more serious, tax incentive has no significant influence on innovation of local state-owned enterprise, private enterprise has less agency problem, and tax incentive has the best effect on innovation. Further research shows that tax incentives are positively related to enterprise innovation performance, while the negative impact of financing constraints on innovation performance is alleviated. The agency problem of local state-owned enterprises is serious, which makes the tax incentive have no significant influence on the innovation performance of local state-owned enterprises, and the tax incentive effect is maximized in the private enterprises with less agency problem. Based on the above conclusions, from the point of view of enhancing the innovation ability of enterprises and improving the financing environment of enterprises, this paper proposes to strengthen policy support, create a good financing environment, and improve the level of R & D information disclosure. Standardize R & D fund management standard and perfect tax system, adopt the policy suggestion of differentiated tax model.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F273.1;F812.42

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本文編號(hào)：2398193