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汽车产业自主创新取得长足进展的关键在于R&D的有效融资。但由于知识产品的公共产品属性与作为R&D投入主体的企业的市场属性之间的矛盾使R&D融资市场失灵,导致汽车产业R&D投入总量不足、投入增速缓慢、来源结构不合理,造成汽车产业R&D融资失效。运用公共产品供给理论和政府干预理论,提出运用政府干预行为——开征研发税并将征税所得专项支出、优化配置用于汽车产业自主创新来解决R&D融资市场失灵的新构想,以确保R&D总量供给与稳步增长,促进汽车尤其是新能源汽车自主创新,推进产业跨越式发展,并对开征研发税的具体内容及预期效用等内容展开深入研究。
The key to making significant headway in the auto industry’s independent innovation lies in the effective financing of R & D. However, due to the conflict between the public product attributes of knowledge products and the market attributes of the enterprises that are the main body of R & D investment, the R & D financing market is in failure, resulting in insufficient R & D investment in the automobile industry, slow investment and irrational structure of sources, R & D financing lapsed. Utilizing public product supply theory and government intervention theory, this paper proposes a new idea to solve the problem of R & D financing market failure by using government intervention - levying R & D tax and earning special taxation income and optimizing allocation for auto industry innovation, so as to ensure that total R & D Quantity and steady growth, promote the independent innovation of automobiles, especially new energy vehicles, promote the leap-forward development of industries, and conduct an in-depth study on the specific content and the expected utility of the R & D tax.