关税政策推进技术创新的机制和实施保障研究

发布时间：2017-12-31 17:03

本文关键词：关税政策推进技术创新的机制和实施保障研究　出处：《天津财经大学》2013年博士论文　论文类型：学位论文

【摘要】：我国未来发展的经济目标已确立为建立创新型国家。技术创新对我国当前经济发展的重要性不言而喻。实现经济增长方式转变,使产业结构升级是当前经济改革的核心内容,而技术创新是实现这些改革目标的重要途径。关税政策作为重要的贸易政策会对技术创新产生影响,并进而对经济增长产生影响。国内外研究表明关税政策对技术创新的影响是复杂的、多层次的,分析关税政策对技术创新的促进作用既有理论意义又有现实意义。本文在全面梳理相关理论的基础上,探索了关税政策对技术创新影响的理论传导机制,验证了我国关税政策促进技术创新的政策效果,分析了关税政策的内容和制度上的短板,在借鉴国外经验的基础上提出了保障关税政策促进技术创新的制度体系。本文的核心内容包括九个部分。第一部分主要概述了选题的背景、意义、研究的内容、研究的思路及创新点。第二部分主要在梳理国内外相关研究成果的基础上,以创新理论和关税理论为基础,分析关税政策促进技术创新的理论路径,结论是关税政策可通过对创新要素(技术引进,信息传播)、创新主体(企业,特别是高新技术产业和国家)、创新制度(组织架构和法制改革等)、创新环境(国内及国际市场竞争机制)产生积极影响,形成对本国技术创新的促进作用。第三部分首先利用系统分析方法科学梳理我国现行的关税政策及实施制度安排,对当前我国促进技术创新的关税政策条款一一归纳,结论是我国推进技术创新的关税政策内容主要包括了两类,一是以高技术产业为核心的优惠关税政策条款；二是以外商投资为核心的优惠关税政策条款。第四部分通过对世界上具有代表性的国家的与技术创新相关的政策及实施措施进行研究,归纳国外成功经验,结论是我国可在关税优惠方式上、优惠时限上及法规制度等方面借鉴。第五部分运用VEC模型分析关税政策、技术创新投入、技术创新产出及国际贸易额四个变量间的长期均衡关系和短期变动关系,结论是关税政策无论是短期还是长期均对技术创新产出产生重要影响；对技术创新投入存在短期影响,但不存在稳定的长期影响。第六部分采用灰色关联度法对关税政策与高技术产业技术创新的关系进行实证分析,结论是关税政策与高技术产业的技术创新投入、技术创新产出、产出能力及出口能力均具有高度相关关系,因此关税政策的适度调整可促进高技术产业的发展。第七部分重点分析关税结构对技术创新的影响,根据关税有效保护率理论,本文计算了我国现行关税结构下对高技术产业的实际保护水平,结论是当前的关税结构为高技术产业提供了高于名义关税率的保护。第八部分主要分析我国关税政策内容和实施制度安排中的短板,结论是我国关税内容的短板主要集中于优惠关税的抵制效用、政策内容的非系统化及细分结构的非均衡等问题,实施制度安排中的短板主要集中于征税低效、信息化程度低等方面的问题。最后一部分从深度解读相关政策的基础上,从创新征管体制、完善服务体系、建立预警体系、综合运用多种经济杠杆激励和奖惩等方面提出关税政策实施制度安排,构建从动力机制、激励机制和风险防范机制方面的关税政策保障体系。
[Abstract]:The future of China's economic development goals have been established for the establishment of an innovative country. It is self-evident importance of technological innovation of China's current economic development. To realize the transformation of the mode of economic growth, the upgrading of the industrial structure is the core content of economic reform, and the technology innovation is an important way to achieve the objectives of the reform. The tariff policy as an important trade policy impact on technological innovation, and thus have an impact on economic growth. The domestic and foreign research shows that the effects of tariff policy on technology innovation is complex, multi-level analysis, a new tariff policy role in promoting technology has both theoretical significance and practical significance. Based on the comprehensive analysis on the theory of exploration the tariff policy on the impact of technological innovation of the theory of the transmission mechanism, verify the tariff policy of China to promote technological innovation policy effect, analysis of the tariff policy Short board content and system, on the basis of foreign experience and put forward the guarantee system of tariff policies to promote technological innovation. The core content of this paper includes nine parts. The first part mainly introduces the background, significance, research content, research ideas and innovation. The second part based on carding the domestic and foreign related research results, based on the innovation theory and tariff theory, analysis of tariff policies to promote the theoretical path of technological innovation, the conclusion is the tariff policy through the innovation elements (the introduction of technology, information dissemination), innovation (enterprise, especially the high-tech industry and the national innovation system (Organization), and the reform of the legal system, innovation environment etc.) (domestic and international market competition) have a positive impact on the formation of its role in promoting technological innovation. The third part uses the method of system analysis of Science Arrangement of carding the current tariff policy and implementation of the system, to promote the current tariff policy terms of technological innovation is to promote the conclusion summed up, content of tariff policy of technological innovation in China mainly include two categories, one is the preferential tariff policy in terms of high technology industry as the core; the two is the preferential tariff policy the foreign investment as the core. In the fourth part, through the investigation of representative countries and technological innovation related policies and measures in the world, summarizes the successful experience of foreign countries, the conclusion is China in the way of preferential tariff, preferential time and other aspects of the system and regulations for reference. The fifth part uses the VEC model to analyze the tariff the policy of technology innovation investment, technological innovation and international trade volume between four variables of the long-term equilibrium relationship and short-term changes in the relationship, the conclusion is whether short-term or tariff policy Long time have important effect on the output of technology innovation; on technology innovation investment has short-term impact, but there is no long-term impact on the stability of the sixth part. By using the grey correlation method to analyze the relationship of tariff policy and technological innovation of the high-tech industry, the conclusion is the technological innovation of tariff policy and high-tech industry investment, technological innovation output output, capacity and export capacity were highly correlated, so the appropriate adjustment of tariff policy can promote the development of high technology industry. The seventh part focuses on analyzing the influence of tariff structure on technology innovation, according to the effective rate of protection theory, this paper calculates the actual protection level of the high tech industry of China's current tariff structure, conclusion is higher than the nominal tariff rate provides a protective tariff structure is the high technology industry. The eighth part mainly analyzes China's tariff policy The short board and implementation of institutional arrangements, the conclusion is the short board of China's tariff content focused on preferential tariff against utility, non equilibrium problems such as non systematic structure and subdivision of policy content, short board implementation of institutional arrangements mainly focused on tax inefficient, informationization level is low problem based. In the last part of the depth of interpretation of the relevant policy on innovation from the collection system, improve the service system, the establishment of early warning system, the integrated use of a variety of economic levers of incentive and punishment and other aspects of the implementation of tariff policy system, construction of driven force mechanism, incentive mechanism and risk prevention mechanism of the tariff policy system.

【学位授予单位】：天津财经大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F124.3;F752.5

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