發(fā)布時間：2018-08-02 17:08

【摘要】：隨著新科技革命迅猛的發(fā)展，勞動力成本優(yōu)勢已不再是中國經(jīng)濟(jì)騰飛的馬車，技術(shù)創(chuàng)新正滲透到社會各個領(lǐng)域，并深刻地改變世界的面貌。技術(shù)創(chuàng)新決定著國家和地區(qū)的經(jīng)濟(jì)發(fā)展，是國家綜合國力的重要標(biāo)志之一。在經(jīng)濟(jì)和科技全球化的背景下，技術(shù)創(chuàng)新為我國企業(yè)帶來了機(jī)遇，但同時也使其面臨著跨國企業(yè)的嚴(yán)峻挑戰(zhàn)。因此，，在我國經(jīng)濟(jì)轉(zhuǎn)型時期的重大重要時期，大力發(fā)展科學(xué)技術(shù)，提高技術(shù)創(chuàng)新能力是必要國策。政府主要通過制定相關(guān)的激勵政策來刺激企業(yè)技術(shù)創(chuàng)新，其中稅收便是最重要的手段，各國都相繼采用了稅收激勵政策來刺激高新技術(shù)產(chǎn)業(yè)進(jìn)行技術(shù)創(chuàng)新。改革開放逐漸深入，我國也加大了利用稅收政策激勵的力度，制定了一系列稅收激勵政策，并出臺了相關(guān)法律條例。在這樣的社會背景下，對企業(yè)技術(shù)創(chuàng)新稅收政策的激勵效應(yīng)進(jìn)行全面深入的研究，對于正確制定相關(guān)稅收政策與法律條令，有著十分重要的現(xiàn)實意義。 本文在總結(jié)國內(nèi)外學(xué)者關(guān)于企業(yè)技術(shù)創(chuàng)新和稅收激勵理論及實證兩方面的基礎(chǔ)上，首先分別對企業(yè)技術(shù)創(chuàng)新以及稅收激勵的機(jī)理和效應(yīng)進(jìn)行了理論分析，并從理論上比較了不同稅種的激勵強(qiáng)度。在此基礎(chǔ)上，建立了稅收對企業(yè)技術(shù)創(chuàng)新的投入和產(chǎn)出模型。通過實證分析，研究了不同的稅收激勵政策對企業(yè)進(jìn)行技術(shù)創(chuàng)新投入和產(chǎn)出的影響，得出結(jié)論如下：⑴所得稅激勵與增值稅激勵都能促進(jìn)企業(yè)技術(shù)創(chuàng)新能力的提升，所得稅對企業(yè)進(jìn)行技術(shù)創(chuàng)新自助研發(fā)的資金投入有更明顯的激勵作用，增值稅激勵更有利于研發(fā)人員數(shù)量的提高；⑵所得稅激勵直接影響企業(yè)的凈利潤額，即凈資產(chǎn)的盈利能力，增值稅激勵會直接降低企業(yè)的稅負(fù)，促進(jìn)了高新技術(shù)產(chǎn)業(yè)規(guī)模的發(fā)展。最后，根據(jù)所得結(jié)論，提出了激勵我國企業(yè)進(jìn)行技術(shù)創(chuàng)新的稅收優(yōu)惠政策的建議。
[Abstract]:With the rapid development of the new science and technology revolution, the advantage of labor cost is no longer the economic takeoff of China. Technological innovation is infiltrating into all fields of society and profoundly changing the face of the world. Technological innovation determines the economic development of a country and a region, and is one of the important symbols of a country's comprehensive national strength. Under the background of economic and technological globalization, technological innovation brings opportunities to Chinese enterprises, but also makes them face severe challenges from multinational enterprises. Therefore, in the important period of China's economic transition, it is necessary to develop science and technology and improve the ability of technological innovation. The government mainly through the formulation of relevant incentives to stimulate enterprise technological innovation, among which tax is the most important means, all countries have adopted tax incentives to stimulate high-tech industries to carry out technological innovation. With the deepening of reform and opening up, China has also increased the use of tax incentives, formulated a series of tax incentives, and issued relevant laws and regulations. In such a social background, it is of great practical significance to study the incentive effect of enterprise technological innovation tax policy for the correct formulation of relevant tax policies and legal regulations. On the basis of summing up the theory and demonstration of enterprise technological innovation and tax incentive, this paper firstly analyzes the mechanism and effect of enterprise technological innovation and tax incentive respectively. The incentive intensity of different taxes is compared theoretically. On this basis, the model of input and output of tax to enterprise's technological innovation is established. Through the empirical analysis, this paper studies the influence of different tax incentive policies on the technological innovation input and output of enterprises, and draws the conclusion that the income tax incentive and value-added tax incentive can both promote the technological innovation ability of enterprises. Income tax has a more obvious incentive effect on the investment of self-help R & D of enterprises in technological innovation, and the value added tax (VAT) incentive is more conducive to the increase of the number of R & D personnel and the income tax incentive directly affects the net profit of the enterprise. That is, the profitability of net assets, value-added tax incentives will directly reduce the tax burden of enterprises, and promote the development of high-tech industry. Finally, according to the conclusion, the paper puts forward the suggestion of tax preferential policy to encourage Chinese enterprises to carry out technological innovation.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F273.1

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