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近年来,随着国家对培育企业自主创新能力重视程度的不断提高,各级政府纷纷出台了包括财税、金融等在内的政策措施,大力扶持辖区内科技型企业的创建和发展,鼓励企业增加研发支出。但部分地区财税政策激励的实际效果不尽如人意,因此非常有必要从理论和实践两个维度分析财税政策激励对企业研发支出所可能产生的影响。有鉴于此,文章首先从理论分析入手,探讨财税政策激励影响企业研发支出的作用机制以及相应的政策手段;继而就现阶段我国为激励企业增加研发支出,而实施的财税政策所存在的问题加以分析;最后从财政支出、税收调节和制度环境建设三个方面出发,对如何改进激励企业研发支出的财税政策提出建议。
In recent years, with the continuous improvement of the state’s emphasis on cultivating the capability of independent innovation, all levels of government have promulgated policies and measures including finance, taxation and finance to vigorously support the establishment and development of science and technology enterprises in their jurisdictions and encourage enterprises to increase R & D spending. However, the actual effect of fiscal and taxation incentives in some regions is not satisfactory, so it is very necessary to analyze the possible impact of fiscal and taxation incentives on corporate R & D expenditures from both theoretical and practical perspectives. In view of this, the article starts with the theoretical analysis, and explores the mechanism of fiscal and tax incentives affecting R & D expenditures and the corresponding policy instruments. Then, at the present stage, China increases the R & D expenditures for the incentive enterprises, and the problems existing in the fiscal and taxation policies are implemented Finally, from the three aspects of fiscal expenditure, tax regulation and institutional environment construction, this paper gives some suggestions on how to improve the fiscal policy that stimulates the R & D expenditures of enterprises.