本文關(guān)鍵詞：研發(fā)補(bǔ)貼、稅收優(yōu)惠與企業(yè)研發(fā)投入研究　出處：《山東大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 研發(fā)補(bǔ)貼 稅收優(yōu)惠 研發(fā)投入 外部性 回歸模型

【摘要】：如何提高自主創(chuàng)新能力,通過(guò)技術(shù)創(chuàng)新提高我國(guó)的綜合國(guó)力,實(shí)現(xiàn)經(jīng)濟(jì)發(fā)展轉(zhuǎn)型,是我國(guó)目前的重要任務(wù)之一。"十三五"規(guī)劃強(qiáng)調(diào)必須把創(chuàng)新擺在國(guó)家發(fā)展全局的核心位置。由此可見,我國(guó)政府非常重視促進(jìn)科技創(chuàng)新,提高社會(huì)的總體研發(fā)水平。從宏觀層面分析,技術(shù)進(jìn)步是促進(jìn)經(jīng)濟(jì)增長(zhǎng)的關(guān)鍵因素,也是提高我國(guó)國(guó)際競(jìng)爭(zhēng)力的重要途徑。從微觀層面分析,在企業(yè)的成長(zhǎng)過(guò)程中,新技術(shù)、新產(chǎn)品的研發(fā)、生產(chǎn)、制造也是企業(yè)核心競(jìng)爭(zhēng)力的源泉。然而,由于研發(fā)的新產(chǎn)品以及新技術(shù)具有公共物品的特征,即外部性,以及研發(fā)活動(dòng)本身的風(fēng)險(xiǎn)性特征,僅僅靠市場(chǎng)發(fā)揮調(diào)節(jié)作用是不夠的,因此,政府干預(yù)國(guó)家經(jīng)濟(jì)運(yùn)行,彌補(bǔ)市場(chǎng)調(diào)節(jié)的缺陷,優(yōu)化資源配置成為各國(guó)宏觀經(jīng)濟(jì)政策的重要組成部分。本文通過(guò)理論分析與相關(guān)背景和現(xiàn)狀的闡述,表明了政府調(diào)控達(dá)到優(yōu)化資源配置目標(biāo)的必要性以及我國(guó)現(xiàn)行的促進(jìn)企業(yè)研發(fā)支出的研發(fā)補(bǔ)貼和稅收優(yōu)惠政策的現(xiàn)狀和不足,然后結(jié)合創(chuàng)業(yè)板上市公司2013-2015年的微觀數(shù)據(jù),運(yùn)用線性回歸分析的方法分別實(shí)證檢驗(yàn)了政府的研發(fā)補(bǔ)貼政策和稅收優(yōu)惠政策對(duì)于企業(yè)研發(fā)投入的影響,并且對(duì)政策的激勵(lì)效果進(jìn)行了對(duì)比,得出結(jié)論并提出政策建議。本文第一部分為導(dǎo)論。包括研究背景與研究意義、文獻(xiàn)綜述、研究思路等。第二部分為政府對(duì)企業(yè)進(jìn)行補(bǔ)貼的理論分析。闡述了市場(chǎng)失靈理論和內(nèi)生經(jīng)濟(jì)增長(zhǎng)理論,表明了企業(yè)的研發(fā)作用具有外部性、風(fēng)險(xiǎn)性和信息不對(duì)稱性的特征,需要政府"有形的手"進(jìn)行干預(yù),并且科技創(chuàng)新能夠促進(jìn)經(jīng)濟(jì)的增長(zhǎng),提高國(guó)家競(jìng)爭(zhēng)力,說(shuō)明科技創(chuàng)新的重要性,提高企業(yè)的自主創(chuàng)新能力對(duì)于促進(jìn)社會(huì)經(jīng)濟(jì)發(fā)展具有重要作用,政府激勵(lì)企業(yè)研發(fā)活動(dòng)的政策,對(duì)于加大企業(yè)研發(fā)投入具有明顯的正向作用,進(jìn)而促進(jìn)企業(yè)以及國(guó)家的經(jīng)濟(jì)增長(zhǎng)。第三部分分析了我國(guó)現(xiàn)行研發(fā)補(bǔ)貼政策以及稅收優(yōu)惠政策,對(duì)我國(guó)研發(fā)支出的投入現(xiàn)狀進(jìn)行了闡述,通過(guò)分析發(fā)出發(fā)現(xiàn)我國(guó)的研發(fā)補(bǔ)貼與稅收優(yōu)惠政策的不足:激勵(lì)政策受惠范圍小、部分研發(fā)補(bǔ)貼沒有針對(duì)性,而稅收優(yōu)惠政策分散,沒有形成統(tǒng)一體系。第四部分主要在前文的理論分析基礎(chǔ)上,運(yùn)用2013-2015年創(chuàng)業(yè)板上市公司的微觀數(shù)據(jù)進(jìn)行線性回歸檢驗(yàn),研究發(fā)現(xiàn),我國(guó)現(xiàn)行的稅收優(yōu)惠政策和研發(fā)補(bǔ)貼對(duì)于企業(yè)投入資源開展研發(fā)創(chuàng)新活動(dòng)均有激勵(lì)作用,但是稅收優(yōu)惠的激勵(lì)作用更強(qiáng)。第五部分是結(jié)論與政策建議�；仡櫜⒖偨Y(jié)全文并得出研究的主要結(jié)論,針對(duì)結(jié)論提出建議:建立全面、有效的激勵(lì)政策體系,明確研發(fā)補(bǔ)貼的資金用途,完善稅收優(yōu)惠政策,完善數(shù)據(jù)披露制度。本文的創(chuàng)新性在于:第一,本文對(duì)研發(fā)補(bǔ)貼和稅收優(yōu)惠政策對(duì)企業(yè)研發(fā)投入的影響進(jìn)行比較分析,豐富了相關(guān)研究理論;第二,本文采用數(shù)值型自變量和因變量進(jìn)行實(shí)證研究,并且將研發(fā)補(bǔ)貼與政府一般性補(bǔ)貼區(qū)分,使實(shí)證研究的結(jié)果更加準(zhǔn)確。
[Abstract]:How to improve the capability of independent innovation, improve the comprehensive strength of our country through technological innovation, realize the transformation of economic development, is one of the important tasks at present in our country. "13th Five-Year" planning emphasis to the core position of innovation in the development of the nation. Thus, the Chinese government attaches great importance to the promotion of scientific and technological innovation, improve the overall level of social development analysis from the macro level, the technological progress is the key factor in promoting economic growth, is also an important way to improve the international competitiveness of our country. From the microcosmic perspective, the new technology in the development of enterprises, R & D, production of new products, manufacturing enterprises are the source of core competence. However, due to the development of new products and the new technology has characteristics of public goods, externality, risk characteristics and the research itself, relying only on the market to play a regulatory role is not enough, therefore, government intervention The pre operation of the national economy, make up the defects of market regulation, optimize the allocation of resources has become an important part of national macroeconomic policy. In this paper, through the theoretical analysis and the relevant background and the status quo, shows that the government regulation is necessary to optimize the allocation of resources of the target and the current situation of promoting corporate R & D R & D subsidies and preferential tax the policy and the insufficiency, and then combined with the micro data of 2013-2015 years of GEM listed companies, using the method of linear regression analysis respectively examines government R & D subsidies and preferential tax policies for R & D investment of enterprises, and the policy incentive effect were compared, draw conclusions and policy recommendations. For the first part of this paper introduction includes research background and research significance, literature review, research ideas. The second part is the government of enterprise compensation Analysis of stick theory. Expounded the theory of market failure and the theory of endogenous economic growth shows that the R & D role of enterprises with external characteristics, risk and information asymmetry, need the government "visible hand" to intervene, and scientific and technological innovation to promote economic growth, improve competitiveness, explains the importance of Science and technology innovation the increase of independent innovation capacity of enterprises plays an important role in promoting economic and social development, the government encourage enterprises to research and development activities for policy, increase R & D investment has a significant positive effect, and then promote the enterprises and the economic growth of the country. The third part analyzes the current development of subsidy policy in China and the preferential tax policies on R & D investment status expenditure in China is discussed, through the analysis of China's lack of research found out subsidies and tax preferential policies: incentive policies to benefit. Around a small part of the research and development, there is no specific subsidies, and tax preferential policies scattered, has not formed a unified system. The fourth part mainly analyzes the above theoretical basis, using micro data of 2013-2015 companies listed on gem for linear regression test, the study found that China's current tax preferential policies and subsidies for enterprises to invest resources development to carry out research and innovation activities have incentive effect, but more tax preferential incentives. The fifth part is the conclusion and policy suggestion. Reviewed and summed up the main conclusions of the thesis and draws the conclusion, put forward some suggestions: to build a comprehensive and effective incentive system, a clear development funds for subsidies, improve the tax preferential policies, improve the data disclosure system. The innovation of this paper lies in: first, this paper compared to impact on corporate R & D investment in R & D subsidies and preferential tax policies The analysis enriches the related research theories. Second, this paper adopts the numerical variable and dependent variable to do the empirical research, and divides the R & D subsidy with the general subsidy of the government, which makes the result of the empirical research more accurate.

【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51

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