促进制造业技术研发的科技财税政策研究

发布时间：2018-08-27 12:59

【摘要】：制造业是一个国家国民经济的重要组成部分,更是一个国家综合国力、国际竞争力乃至国防安全的基础行业。科技创新对一国经济社会发展的重要性同样毋庸置疑。早在1995年我国便已提出“科教兴国战略”,将发展科技放在了国家战略的高度。在2014年9月的夏季达沃斯论坛上,李克强总理提出了“大众创业、万众创新”的号召,此后更是将这一号召提升到国家战略的高度,这些都充分体现了我国对科技创新的重视。进入到21世纪第二个十年,以美国、德国为代表的发达国家在经历了2008年金融危机的重创后,认识到制造业空心化问题的严重性,故而相继提出了“再工业化”、“工业4.0”等振兴本国制造业的发展计划。与此同时,我国也进入到经济“新常态”,内部改革压力和外部竞争压力同时增加,制造业如何发展成为摆在国家经济发展面前的重要课题。为此,2015年我国提出了《中国制造2025》发展规划,这是我国在迈向制造业强国之路上的第一个十年行动纲领。这一规划明确提出“坚持把创新摆在制造业发展全局的核心位置”。因此,从财政学研究的角度来看,如何运用财政政策和税收政策来支持制造业的转型升级就有了新的现实意义。本文的创新点就在于立足制造业面临的新挑战,针对制造业的特点,来研究财政和税收政策促进科技创新的效果并提出政策建议。本文的主线是:通过实施科技财税政策促进制造业的科技创新活动,从而推动制造业的发展。文中第二章先是通过理论分析验证科技创新是促进制造业发展的关键,然后利用比较静态分析、资本的边际产量等理论推导出财政和税收政策是促进制造业科技创新的重要手段。从而将本文的主线串联起来。第四章,通过实证分析测算出财政和税收政策的实施效果以及我国不同主体科研投入的最优分配比例,以及财政投入在不同主体之间的最优分配比例,为最后的政策建议的提出打好基础。第三章和第五章分别梳理了自改革开放以来我国科技财税政策的历史沿革和欧美发达国家的相关政策。总结我国科技财税政策中的不足以及欧美发达国家的成功之处,为完善我国的科技财税政策提供重要的借鉴。第六章依据上述分析,从宏观和微观两个角度提出政策建议。在宏观层面,应积极运用财政手段,健全科技研发基础设施,提供科研相关的公共物品并降低外部效应,并积极引导社会资源向研发领域集中,为科技创新提供资金支持。在微观层面,立足制造业新产品从早期研发、中期成果转化、后期产业化生产的阶段特点,有针对性的灵活运用财政和税收政策组合,特别是注重对前中期阶段的优惠,切实有效的减轻制造业企业研发风险。
[Abstract]:Manufacturing industry is an important part of a country's national economy, and is also the basic industry of a country's comprehensive national strength, international competitiveness and even national defense security. The importance of scientific and technological innovation to a country's economic and social development is also beyond doubt. As early as 1995, China put forward the strategy of rejuvenating the country through science and education, and put the development of science and technology at the height of the national strategy. At the Summer Davos Forum in September 2014, Premier Li Keqiang put forward the call of "Mass Entrepreneurship, all kinds of Innovation", and since then he has raised this call to the height of national strategy, which fully reflects the importance our country attaches to scientific and technological innovation. Entering the second decade of the 21st century, the developed countries, represented by the United States and Germany, after experiencing the heavy impact of the financial crisis in 2008, realized the seriousness of the problem of manufacturing hollowing, and put forward "re-industrialization" one after another. "Industry 4.0" and other development plans to revitalize the domestic manufacturing industry. At the same time, our country also enters the new normal of economy, the pressure of internal reform and external competition increases simultaneously. How to develop manufacturing industry becomes an important subject in front of national economic development. Therefore, China put forward the "made in China 2025" development plan in 2015, which is the first 10-year action plan of our country on the road to a strong manufacturing country. This plan clearly puts forward "insist on putting innovation at the core of the overall development of manufacturing industry." Therefore, from the perspective of fiscal research, how to use fiscal policy and tax policy to support the transformation and upgrading of manufacturing industry has new practical significance. The innovation of this paper is based on the new challenges faced by the manufacturing industry, according to the characteristics of the manufacturing industry, to study the effects of fiscal and tax policies to promote scientific and technological innovation and put forward policy recommendations. The main line of this paper is to promote the scientific and technological innovation of manufacturing industry by implementing the policy of science and technology finance and taxation, thus promoting the development of manufacturing industry. In the second chapter, we first verify that scientific and technological innovation is the key to promote the development of manufacturing industry through theoretical analysis, and then use comparative static analysis. The theory of marginal output of capital deduces that fiscal and tax policies are important means to promote scientific and technological innovation in manufacturing industry. Thus the main line of this paper is connected together. Chapter four, through empirical analysis, estimates the effect of fiscal and tax policy, the optimal allocation ratio of scientific research input of different subjects in China, and the optimal allocation ratio of financial investment among different subjects. For the final policy recommendations to lay a good foundation. The third and fifth chapters respectively comb the history of China's science and technology finance and taxation policy since the reform and opening up and the relevant policies of the developed countries in Europe and the United States. This paper summarizes the shortcomings of our country's science and technology finance and taxation policy and the success of the developed countries in Europe and America, and provides important reference for perfecting our country's science and technology finance and taxation policy. According to the above analysis, the sixth chapter puts forward policy recommendations from macro-and micro-perspectives. At the macro level, we should actively use financial means to improve the infrastructure of scientific research and development, provide scientific research related public goods and reduce external effects, and actively guide social resources to concentrate in the field of research and development, and provide financial support for scientific and technological innovation. At the micro level, based on the characteristics of the stage of early research and development, the transformation of intermediate results, and the later stage of industrial production, the new products in the manufacturing industry should be targeted and flexibly used in the combination of fiscal and tax policies, with particular emphasis on preferential treatment in the previous and medium-term phases. Effectively reduce R & D risk of manufacturing enterprises.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.0

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