本文選題：高技術(shù)產(chǎn)業(yè) + 研發(fā)費(fèi)用��； 參考：《江西財經(jīng)大學(xué)》2016年碩士論文

【摘要】：如今,科學(xué)技術(shù)已成為決定社會經(jīng)濟(jì)增長的主要力量,彰顯著一個國家的綜合實力。對于企業(yè)來講,研發(fā)投入是企業(yè)科技創(chuàng)新能力的象征,影響了企業(yè)前進(jìn)的步伐,所以如何帶動高技術(shù)產(chǎn)業(yè)加大研發(fā)投入已吸引各方眼球。而稅收是國家干預(yù)經(jīng)濟(jì)的強(qiáng)力途徑,已被各國用來促進(jìn)高技術(shù)產(chǎn)業(yè)的進(jìn)步。我國從1980年開始漸漸頒布了很多促進(jìn)高技術(shù)產(chǎn)業(yè)增加研發(fā)投入的稅收優(yōu)惠政策,所得稅優(yōu)惠政策是最主要的,所得稅優(yōu)惠政策中力度最大的當(dāng)屬企業(yè)研發(fā)費(fèi)用稅前加計扣除優(yōu)惠政策。研發(fā)費(fèi)用稅前加計扣除優(yōu)惠政策作為我國重要的優(yōu)惠政策,有優(yōu)惠程度高、方向性明確和易于操作等特點。財稅[2015]119號恰如其分的出現(xiàn)了,這是應(yīng)合國家創(chuàng)新帶動發(fā)展方針的體現(xiàn).在這樣的背景下,對我國現(xiàn)行促進(jìn)高技術(shù)產(chǎn)業(yè)加大研發(fā)投入的加計扣除政策進(jìn)行徹底的全方位的探析,這對增強(qiáng)扣除政策的實施、健全扣除政策具有重要的理論價值和實踐價值。本文在總結(jié)有關(guān)我國企業(yè)研發(fā)費(fèi)用稅前加計扣除稅收優(yōu)惠政策的理論研究和實證研究成果的基礎(chǔ)上,首先,對企業(yè)研發(fā)投入進(jìn)行加計扣除的必要性進(jìn)行闡述,分析了我國研發(fā)費(fèi)用稅前加計扣除政策對企業(yè)加大研發(fā)投入的作用機(jī)理;接著闡述了我國企業(yè)研發(fā)費(fèi)用稅前加計扣除政策的歷史變遷和我國高技術(shù)產(chǎn)業(yè)研發(fā)費(fèi)用的實施現(xiàn)狀,并對其中存在的問題進(jìn)行了原因分析;然后,進(jìn)行了加計扣除政策與我國高技術(shù)產(chǎn)業(yè)研發(fā)創(chuàng)新的相關(guān)性分析,采用我國高技術(shù)產(chǎn)業(yè)1996-2013年的統(tǒng)計數(shù)據(jù)進(jìn)行實證分析,得出在0.05的顯著水平下稅前加計扣除政策在對我國高技術(shù)產(chǎn)業(yè)的研發(fā)創(chuàng)新是有影響作用的;再次,在相關(guān)性分析的基礎(chǔ)上,本文進(jìn)行了稅前加計扣除扣除政策對我國高技術(shù)產(chǎn)業(yè)研發(fā)創(chuàng)新有效性分析,并得出稅前加計扣除政策對我國高技術(shù)產(chǎn)業(yè)研發(fā)創(chuàng)新的影響具有滯后性,企業(yè)研發(fā)投入強(qiáng)度具有明顯的沖擊作用并不斷加強(qiáng),和企業(yè)利潤率也存在正相關(guān)的長期均衡關(guān)系。稅前加計扣除政策先影響高技術(shù)產(chǎn)業(yè)的利潤水平再以此影響產(chǎn)業(yè)研發(fā)投入,所以該政策對我國高技術(shù)產(chǎn)業(yè)研發(fā)創(chuàng)新的發(fā)展是有效的,而且效果在不斷加強(qiáng);末尾,在上述的前提下,給出了健全支持我國高技術(shù)產(chǎn)業(yè)創(chuàng)新研究的扣除政策的對策建議。
[Abstract]:Nowadays, science and technology have become the main force to determine the social and economic growth, showing the comprehensive strength of a country. For enterprises, R & D investment is the symbol of the enterprise's scientific and technological innovation ability, which affects the pace of the enterprise's progress, so how to drive the high-tech industry to increase the R & D investment has attracted the attention of all parties. Tax is a powerful way for the state to intervene in the economy, and has been used by various countries to promote the progress of high-tech industry. Since 1980, China has gradually promulgated a lot of preferential tax policies to promote high-tech industries to increase R & D investment. The preferential income tax policy is the most important. The most powerful preferential income tax policy is the enterprise R & D expenses before tax plus deducting preferential policies. As an important preferential policy in China, R & D expense plus deduction policy has the characteristics of high preferential degree, clear direction and easy operation. Fiscal [2015] 119 has just emerged, which is the embodiment of the national innovation-led development policy. Against this background, the current policy of increasing R & D investment in high-tech industries in China is thoroughly and omni-directionally analyzed, which will enhance the implementation of the deduction policy. Perfect deduction policy has important theoretical and practical value. On the basis of summarizing the theoretical research and empirical research on the preferential policy of tax deduction before tax for R & D expenses in our country, this paper first expounds the necessity of adding and deducting R & D investment. This paper analyzes on the mechanism of the policy of adding and deducting R & D expenses before tax to enterprises, and then expounds the historical changes of the policy of adding and deducting R & D expenses before tax and the present situation of the implementation of R & D expenses in high-tech industries in China. Then, the correlation analysis between the policy of addition and deduction and R & D innovation of China's high-tech industry is carried out, and the statistical data of China's high-tech industry from 1996 to 2013 are used to carry out empirical analysis. It is concluded that the policy of adding and deducting before tax at the significant level of 0.05 has an impact on the R & D innovation of China's high-tech industry. Thirdly, on the basis of correlation analysis, This paper analyzes the effectiveness of pre-tax plus deduction policy on R & D innovation in China's high-tech industry, and draws a conclusion that the impact of pre-tax plus deduction policy on R & D innovation in China's high-tech industry is lagging behind. The R & D investment intensity of enterprises has obvious impact effect and continuously strengthened, and there is a positive long-term equilibrium relationship between R & D investment intensity and enterprise profit margin. The policy of adding and deducting before tax affects the profit level of the high-tech industry first and then affects the investment in industrial research and development. Therefore, the policy is effective for the development of R & D innovation in China's high-tech industry, and the effect is constantly strengthening; at the end, Under the above premise, the countermeasures and suggestions to support the innovation research of high technology industry in China are put forward.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F276.44;F273.1;F812.42

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