财政补贴、税收优惠对战略性新兴产业创新活动的影响研究
发布时间：2018-08-01 08:31
【摘要】：科学技术是第一生产力,技术创新是推进国家发展的不竭动力。从后经济危机时代起,为了把握科技前沿,抢占经济发展的制高点,无论是美国等发达国家抑或巴西等发展中国家均推出了一系列措施来扶持战略性新兴产业的发展,对战略性新兴产业创新进行扶持更是各国产业政策的基本内容。在我国经济发展下行压力持续加大的新常态背景之下,大力发展战略性新兴产业不仅是提升产业核心竞争力与推进产业结构转型升级的必然举措,更是提高综合国力与建立创新型国家的根本要求。在国民经济发展“十三五”规划中也提出要进一步支持战略性新兴产业发展,使其增加值占国内生产总值比重达到15%,但因处于初级发展阶段的战略性新兴产业从事科技创新活动具有潜在风险较大、投资回收周期较长以及创新结果具有外溢性等特点,所以仅靠企业自身投入开展创新活动的困难较大,基于此政府这只“有形的手”就被寄予了厚望。为鼓励企业积极从事创新活动,政府以财政补贴和税收优惠等激励政策为主要手段给予企业强有力的资金支持。从理论上分析,财政补贴和税收优惠不仅能直接影响企业创新活动,还能通过影响创新投入与投入结构对企业创新活动产生间接效应。因此,深入探究财政补贴、税收优惠与战略性新兴产业创新活动之间的关系不但具有非常重要的理论意义,更具有提高政府财税激励政策运行效率以及提升政策扶持效果的重大现实意义。本文首先在对国内外已有文献进行系统梳理的基础上,全面考察了我国战略性新兴产业发展现状,并进一步分析了我国新兴产业财政补贴和税收优惠的现状与问题。其次从理论层面诠释了财政补贴与税收优惠对战略性新兴产业创新活动的作用机制;继而以在沪上市的并涵盖七大战略性新兴产业的137家企业2010-2014年的数据为研究样本,分别构建了财政补贴与税收优惠对战略性新兴产业研发费用投入、人力资本投入、专利产出的面板数据模型,考察财税激励政策对企业创新活动的影响效应。最后基于上述理论分析和实证结果分析,结合美国、日本运用财税政策促进战略性新兴产业发展的经验做法,全面系统地提出提升战略性新兴产业创新水平的财税激励政策建议。本文采用战略性新兴产业上市公司微观数据建立面板数据模型,实证考察与多维比较财税政策对战略性新兴产业创新活动的激励效应发现,一是财政补贴与税收优惠对战略性新兴产业研发费用投入具有同样且显著的正向激励效应。二是财政补贴与税收优惠对战略性新兴产业人力资本投入的激励效果存在一定差异,且主要表现为税收优惠的激励效果并不显著;两者对企业研发费用投入的激励效果要优于人力资本投入。三是财政补贴、税收优惠对企业专利产出的直接激励效应均不显著。四是财政补贴通过企业研发费用投入这一要素传导的间接效应会抑制专利产出的增加,而通过人力资本投入这一要素传导的间接效应会对企业专利产出产生显著激励效应;与之相对,税收优惠通过企业研发费用投入这一要素传导的间接效应会有效促进专利产出的增加,而通过企业人力资本投入这一要素传导的间接效应不但不利于专利产出的增加,还会抑制专利产出。基于以上实证结果和国外经验借鉴,本文最后从加大补贴力度,改善补贴结构、丰富财政补贴方式与形式、完善现行税收优惠政策体系、完善监管体系与政策效果评估机制和加快构建产学研合作体制平台五个方面提出促进战略性新兴产业发展的具体政策建议。
[Abstract]:Science and technology are the first productive forces and technological innovation is the inexhaustible motive force to promote the development of the country. From the post economic crisis era, in order to grasp the frontier of science and technology and seize the commanding point of economic development, no matter in the developed countries such as the United States or in Brazil, a series of measures have been introduced to support the development of strategic emerging industries. The development of new industry innovation is the basic content of the industrial policy of various countries. Under the new normal background of the downward pressure of China's economic development, developing strategic emerging industries is not only an inevitable measure to improve the industrial core competitiveness and promote the transformation and upgrading of the industrial structure, but also to improve the comprehensive national strength and establishment. In the "13th Five-Year" plan of the national economic development, it is also proposed to further support the development of strategic emerging industries, making its added value to 15% of the gross domestic product, but the strategic emerging industries in the primary stage of development have a greater potential risk to engage in scientific and technological innovation activities and the investment recovery. It has a long period and the innovation result has the characteristics of overflowing, so it is difficult to carry out innovative activities only by the enterprise itself. Based on this government, the "tangible hand" is expected to be high. In order to encourage enterprises to actively engage in innovative activities, the government gives the enterprise the main means of incentive policies, such as financial subsidies and tax incentives. Strong financial support. Theoretically, financial subsidies and tax incentives can not only directly affect enterprise innovation activities, but also have an indirect effect on enterprise innovation activities through the impact of innovation input and investment structure. Therefore, the relationship between financial subsidies, tax incentives and new industry innovation activities is not only possible. It has very important theoretical significance, and it has great practical significance to improve the efficiency of government finance and tax incentive policy and to improve the effect of policy support. First, based on the systematic review of the existing literature at home and abroad, this paper comprehensively inspects the current situation of the development of China's strategic emerging industries, and further analyzes the emerging production of our country. The present situation and problems of financial subsidies and tax incentives are explained. Secondly, the mechanism of financial subsidies and tax incentives on the innovative activities of strategic emerging industries is interpreted from the theoretical level, and the 2010-2014 years' data of 137 enterprises, which are listed in Shanghai and covered by seven strategic emerging industries, are studied and the financial subsidies are constructed respectively. On the basis of the above theoretical analysis and the empirical results, the application of fiscal and tax policies in the United States and Japan to promote the development of strategic emerging industries is based on the above theoretical analysis and empirical results. In this paper, we propose a financial and tax incentive policy to improve the innovation level of strategic emerging industries. This paper uses the micro data of the listed companies of strategic emerging industries to establish a panel data model, to find out the incentive effect of the multi-dimensional comparison of fiscal and tax policies on the new activities of strategic emerging industries, and the first is the financial subsidy. And the tax incentives have the same and significant positive incentive effect on the R & D cost of strategic emerging industries. Two the incentive effect of financial subsidies and tax incentives on the investment of human capital in strategic emerging industries is different, and the main performance is that the incentive effect of tax incentives is not significant; both of them invest in the R & D cost of enterprises. The incentive effect is better than the human capital input. Three is the financial subsidy, the direct incentive effect of the tax preference on the enterprise patent output is not significant. Four is the indirect effect of the financial subsidy through the enterprise R & D cost input will inhibit the increase of the patent output, and through the indirect transmission of the human capital investment. Effect will have a significant incentive effect on enterprise patent output; in contrast, the indirect effect of tax preference through the investment of enterprise R & D cost will effectively promote the increase of patent output, and the indirect effect of the transmission of the factor of human capital investment is not beneficial to the increase of patent output. Based on the above empirical results and foreign experience, this paper puts forward the promotion strategy from five aspects: increasing the subsidy, improving the subsidy structure, enriching the mode and form of the financial subsidy, perfecting the current tax preferential policy system, perfecting the supervision system and the mechanism of evaluating the effect of the policy effect and speeding up the construction of the system platform for the production and research cooperation. Specific policy proposals for the development of sex emerging industries.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45;F812.42;F276.44
本文编号：2156990
[Abstract]:Science and technology are the first productive forces and technological innovation is the inexhaustible motive force to promote the development of the country. From the post economic crisis era, in order to grasp the frontier of science and technology and seize the commanding point of economic development, no matter in the developed countries such as the United States or in Brazil, a series of measures have been introduced to support the development of strategic emerging industries. The development of new industry innovation is the basic content of the industrial policy of various countries. Under the new normal background of the downward pressure of China's economic development, developing strategic emerging industries is not only an inevitable measure to improve the industrial core competitiveness and promote the transformation and upgrading of the industrial structure, but also to improve the comprehensive national strength and establishment. In the "13th Five-Year" plan of the national economic development, it is also proposed to further support the development of strategic emerging industries, making its added value to 15% of the gross domestic product, but the strategic emerging industries in the primary stage of development have a greater potential risk to engage in scientific and technological innovation activities and the investment recovery. It has a long period and the innovation result has the characteristics of overflowing, so it is difficult to carry out innovative activities only by the enterprise itself. Based on this government, the "tangible hand" is expected to be high. In order to encourage enterprises to actively engage in innovative activities, the government gives the enterprise the main means of incentive policies, such as financial subsidies and tax incentives. Strong financial support. Theoretically, financial subsidies and tax incentives can not only directly affect enterprise innovation activities, but also have an indirect effect on enterprise innovation activities through the impact of innovation input and investment structure. Therefore, the relationship between financial subsidies, tax incentives and new industry innovation activities is not only possible. It has very important theoretical significance, and it has great practical significance to improve the efficiency of government finance and tax incentive policy and to improve the effect of policy support. First, based on the systematic review of the existing literature at home and abroad, this paper comprehensively inspects the current situation of the development of China's strategic emerging industries, and further analyzes the emerging production of our country. The present situation and problems of financial subsidies and tax incentives are explained. Secondly, the mechanism of financial subsidies and tax incentives on the innovative activities of strategic emerging industries is interpreted from the theoretical level, and the 2010-2014 years' data of 137 enterprises, which are listed in Shanghai and covered by seven strategic emerging industries, are studied and the financial subsidies are constructed respectively. On the basis of the above theoretical analysis and the empirical results, the application of fiscal and tax policies in the United States and Japan to promote the development of strategic emerging industries is based on the above theoretical analysis and empirical results. In this paper, we propose a financial and tax incentive policy to improve the innovation level of strategic emerging industries. This paper uses the micro data of the listed companies of strategic emerging industries to establish a panel data model, to find out the incentive effect of the multi-dimensional comparison of fiscal and tax policies on the new activities of strategic emerging industries, and the first is the financial subsidy. And the tax incentives have the same and significant positive incentive effect on the R & D cost of strategic emerging industries. Two the incentive effect of financial subsidies and tax incentives on the investment of human capital in strategic emerging industries is different, and the main performance is that the incentive effect of tax incentives is not significant; both of them invest in the R & D cost of enterprises. The incentive effect is better than the human capital input. Three is the financial subsidy, the direct incentive effect of the tax preference on the enterprise patent output is not significant. Four is the indirect effect of the financial subsidy through the enterprise R & D cost input will inhibit the increase of the patent output, and through the indirect transmission of the human capital investment. Effect will have a significant incentive effect on enterprise patent output; in contrast, the indirect effect of tax preference through the investment of enterprise R & D cost will effectively promote the increase of patent output, and the indirect effect of the transmission of the factor of human capital investment is not beneficial to the increase of patent output. Based on the above empirical results and foreign experience, this paper puts forward the promotion strategy from five aspects: increasing the subsidy, improving the subsidy structure, enriching the mode and form of the financial subsidy, perfecting the current tax preferential policy system, perfecting the supervision system and the mechanism of evaluating the effect of the policy effect and speeding up the construction of the system platform for the production and research cooperation. Specific policy proposals for the development of sex emerging industries.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45;F812.42;F276.44
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