【作者】 吕从钢；

【导师】 伍红；

【作者基本信息】 江西财经大学 ， 财政学， 2020， 博士

【摘要】 当前我国经济发展已经到了关键的时间节点,受到国内外多重因素影响,我国经济下行压力仍然持续加大,如何实现经济高质量发展,推动构建现代化经济体系已经成为亟需解决的关键问题,也是今后一段时间内经济社会发展的主旋律。根据近年来我国提出的重大经济发展方针政策来看,高质量发展已经成为我国经济发展的主要思路,在坚持和完善社会主义基本经济制度、贯彻新发展理念、推进供给侧结构性改革、强化创新驱动发展战略等重大政策中均有体现,也将成为经济政策设计和落实宏观调控的重要工具。与此同时,习近平总书记明确提出,创新是引领发展的第一动力,是加快转变发展方式、优化经济结构、转换增长动力的重要抓手。要想更好地满足人民日益增长的美好生活需要,就必须坚持科技创新,坚持高质量发展。而科技创新、高质量发展离不开财税政策的支持,财政作为国家治理的基础和重要支柱,在优化资源配置、维护市场统一、促进社会公平、实现国家长治久安中承担着重要职责,也是高质量发展的重要政策支撑。更好地发挥财税政策效应以推动科技创新、高质量发展已经成为近年来的研究热点,特别是关于税收优惠政策的落实,能够让创新主体切实获得经济利益,根据财政部数据显示,2019年我国减税降费超过2.3万亿元,占GDP的比重超过2%,政府通过强力激励举措实现了市场经济体制的更好运行,引导企业积极主动推进科技创新活动。但目前关于我国现行税收政策的创新激励效应的评估还未能深入推进,如何改善税收政策的不足、优化税收优惠设计、提升科技创新活力、实现高质量发展,成为近期研究的重点。而且在这一研究主题开展过程中,我们发现江西省作为我国高质量发展的重要增长极,在近年来的发展中正在逐步加强创新驱动战略落实,为实现高质量跨越式发展做了大量的工作,已经取得了一定实效。2019年全省生产总值24757.5亿元,同比增长8.0%,增速为全国第4、中部第1;全社会研发投入占GDP比重达到1.6%,高新技术产业、战略性新兴产业增加值占规模以上工业增加值比重分别为36.1%、21.2%,分别提高2.3和4.1个百分点,高新技术企业突破5000家。江西省已经认识到了税收政策在推动企业科技创新的激励作用,积极执行国家税收优惠政策并出台了一些契合自身省情的税收优惠政策,例如,增值税税率下调、社保缴纳比例下调、个人所得税专项附加扣除等等。本文以高质量发展下创新激励税收政策效应为研究对象,基于多重研究视角,利用多种实证分析方法尝试测度创新激励税收政策效应的程度大小及其可能存在问题不足并提出相应政策建议,具体研究内容如下。首先,深入剖析了本文的选题背景及研究意义,基于文献检索的结果,针对创新激励、主体税种与准自然实验税收政策效应相关研究,高质量发展、阶段性特征与综合税收政策效应相关研究,融资约束、创新行为与综合税收政策净效应相关研究等进行了综述。进而分析了高质量发展下创新激励税收政策效应的理论基础,阐释了高质量发展、科技创新、税收政策等基本概念,介绍了新古典经济增长理论、内生经济增长理论、外部性理论、创新理论、公共财政理论等,剖析了税收政策作用于创新激励的机理。其次,针对高质量发展下创新激励税收政策进行规范分析,重点介绍了部分主体税种的企业所得税、增值税、个人所得税等相关税收政策基本情况,分析了科技创新研发投入、人员投入、创新产出等基本情况,指出创新激励税收政策的税收优惠与创新行为之间存在不一致性、税收优惠主体覆盖范围不广、缺乏对于中小企业的税收优惠、税收政策对初创企业激励不足等问题。然后,基于准自然实验方法对部分主体税种的创新激励税收政策效应进行实证分析,结果显示创新激励的税收政策效应存在且显著,但不同税收政策的效应程度大小有差异,验证了研究假设1(不同税收政策在创新驱动过程中所能产生的实际激励效果程度均将显著为正)。基于PSM-DID模型对阶段性特征影响下的创新激励综合税收政策效应进行实证分析,结果显示,高质量发展下综合税收政策对创新活动的激励作用十分显著,在融合各类综合政策及阶段性特征影响下的情况下,GZL的综合政策效应达到了15.2%,验证了研究假设2(在高质量发展的大背景影响下,创新激励综合税收政策效应将显著为正)及其阶段性特征的具体假设。基于融资约束对创新激励综合税收政策净效应进行实证分析,异质性双边随机前沿模型结果显示,融资约束对创新激励综合政策产出水平(GZL)存在负向影响,且这一影响是显著存在的,验证了研究假设3(融资约束下的高质量发展创新激励综合税收政策净效应会呈现下降趋势)。最后,根据本文的实证分析结果以及前人相关研究成果,提出有针对性的政策建议,主要包括进一步完善现行创新激励税收制度体系,重点优化创新激励阶段性税收政策,积极健全创新激励税收政策多方协调机制等方面的内容。此外,还针对本文研究结论进行总结,并指出本文研究中可能存在的不足之处,提出今后研究中需要完善的地方,并作了相应的研究展望。本文的创新之处主要体现在以下三个方面:第一,研究视角上。基于前人的研究成果,在综合文献述评前提下,选择了部分主体税种的税收政策效应进行程度大小的分析,与前人研究相比,研究视角有所拓展。其中基于准自然实验视角下的分析,将多个税种的分析纳入统一框架,较以往分析多了一些可做比较的内容;高质量发展下的综合政策分析则是将最新发展理念与综合分析框架相结合,其应用程度更加深入;同时,积极考察异质性因素,在相关分析已经有所成果的基础上,进一步选择了融资约束这一较为突出的异质性因素进行深入剖析,为异质性问题的解决提供了新的思路。第二,研究方法上。选择了目前在分析政策效应上较为常用的准自然实验实证分析方法针对部分主体税种的创新激励税收政策效应进行初步分析,得出了比较可靠的研究结论。在此基础上,尝试用PSMDID分析方法,针对目前阶段性特征影响下的综合税收政策效应结果进行实证分析,这一方法的应用目前还较为少见,其得出的综合政策效应结果应该更为可信。在融资约束问题考察上,为了得出更为可靠的创新激励综合税收政策净效应,放弃了传统的回归分析模型方法,基于异质性双边随机前沿模型方法,通过Frontier4.1计量软件的应用,尝试分析得出更真实的净效应结果,为政策建议提供更强有力的实证分析结论。第三,研究内容上。在多年的调查研究过程中,积累了大量的企业实际运行数据,关于税收政策的相关研究也不断增长。在确定了本文的研究对象之后,花费了大量的时间针对江西省高新技术企业进行实地调研,获取了近千家企业的相关基础数据,在此基础上已经对创新激励的税收政策,特别是高质量发展概念提出以来的相关基础情况了解非常透彻,基于这些样本数据的分析能获取高质量发展下江西省创新激励的税收政策真实效应结果,对于推动江西省高质量跨越式发展、推动我国高质量发展都能够提供成功样板,而且能够有效丰富这一领域的研究成果。更多还原

【Abstract】 At present,China’s economic development has reached a critical time node.Influenced by multiple factors at home and abroad,the downward pressure on China’s economy continues to increase.How to achieve high-quality economic development and promote the construction of a modern economic system has become a key problem that needs to be solved.It is also the main theme of economic and social development in the future.According to the major economic development policies put forward by China in recent years,high-quality development has become the main idea of China’s economic development,which is reflected in the major policies such as adhering to and improving the basic socialist economic system,implementing the new development concept,promoting the supply side structural reform,and strengthening the innovation driven development strategy.It will also become the design and implementation of economic policies An important tool for regulation.At the same time,general secretary Xi Jinping clearly pointed out that innovation is the first power to lead development,and is an important starting point to speed up the transformation of development mode,optimize the economic structure and transform growth momentum.In order to better meet the people’s growing needs for a better life,we must adhere to scientific and technological innovation and high-quality development.The scientific and technological innovation and high-quality development are inseparable from the support of financial and tax policies.As the foundation and important pillar of national governance,finance plays an important role in optimizing resource allocation,maintaining market unity,promoting social equity,and realizing the long-term stability of the country.It is also an important policy support for high-quality development.In recent years,it has become a research hotspot to give full play to the effect of fiscal and tax policies to promote scientific and technological innovation and high-quality development.In particular,the implementation of tax preferential policies can enable innovation subjects to effectively obtain economic benefits.According to the data of the Ministry of finance,in 2019,China’s tax reduction and fee reduction will exceed 2.3 trillion yuan,accounting for more than 2% of GDP.The government has realized the city through strong incentive measures The better operation of the field economic system will guide enterprises to actively promote scientific and technological innovation activities.However,at present,the evaluation of the innovation incentive effect of the current tax policy in China has not been further promoted.How to improve the deficiencies of the tax policy,optimize the tax preferential design,enhance the vitality of scientific and technological innovation,and achieve high-quality development has become the focus of recent research.In the process of this study,it is found that Jiangxi Province,as an important growth pole of high-quality development in China,has gradually strengthened the implementation of innovation driven strategy in recent years,made a lot of work to achieve high-quality leapfrog development,and has achieved certain results.In 2019,the province’s GDP was 2475.75 billion yuan,up 8.0% year-on-year,with the growth rate of the fourth and the first in the central China;The R & D investment of the whole society accounts for 1.6% of GDP,and the added value of high-tech industries and strategic emerging industries accounts for 36.1% and 21.2% of the added value of industries above Designated Size,respectively,increasing by 2.3 and 4.1 percentage points,with 5000 high-tech enterprises breaking through.Jiangxi Province has realized the incentive role of tax policies in promoting scientific and technological innovation of enterprises,actively implemented the national tax preferential policies and introduced some tax preferential policies that fit its own provincial conditions,such as the reduction of value-added tax rate,the reduction of social security payment proportion,special additional deduction of personal income tax,etc.This paper takes the effect of innovation incentive tax policy under high-quality development as the research object,based on multiple research perspectives,uses a variety of empirical analysis methods to try to measure the degree of the effect of innovation incentive tax policy and its possible problems,and puts forward corresponding policy recommendations.The specific research contents are as follows.First of all,this paper analyzes the background and significance of this topic.Based on the results of literature search,this paper summarizes the relevant researches on innovation incentive,subject tax and quasi natural experimental tax policy effect,high-quality development,phased characteristics and comprehensive tax policy effect,financial constraints,innovation behavior and comprehensive tax policy net effect.Then it analyzes the theoretical basis of the effect of innovation incentive tax policy under high-quality development,explains the basic concepts of high-quality development,scientific and technological innovation,tax policy,introduces the new classical economic growth theory,endogenous economic growth theory,externality theory,innovation theory,public finance theory,etc.,and this paper analyzes the mechanism of tax policy on innovation incentive.of innovation incentive tax policy and so on.In addition,this paper also summarizes the conclusions of this study,points out the possible shortcomings of this study,points out the areas that need to be improved in the future research,and makes the corresponding research prospects.The innovation of this paper is mainly reflected in the following three aspects: first,in the perspective of research.Based on the previous research results,under the premise of comprehensive literature review,we choose the tax policy effect under the influence of the main categories of taxes to analyze the degree.Compared with the previous research,the research perspective has been expanded.Among them,based on the analysis from the perspective of quasi natural experiment,the analysis of multiple taxes is included in the unified framework,with more contents to be compared than the previous analysis;the comprehensive policy analysis under the high-quality development is the combination of the latest development concept and the comprehensive analysis framework,with more in-depth application;at the same time,the heterogeneity factors are actively investigated,and the relevant analysis has achieved results On the basis of this,the paper further analyzes the financing constraint,which is a more prominent heterogeneous factor,and provides a new way to solve the heterogeneity problem.Second,research methods.This paper chooses the quasi natural experimental empirical analysis method which is commonly used in the analysis of policy effect to analyze the innovation incentive tax policy effect under the influence of the main categories of taxes,and draws a relatively reliable research conclusion.On this basis,we try to use psm-did analysis method to analyze the effect of comprehensive tax policy under the influence of current stage characteristics.At present,the application of this method is relatively rare,and the result of comprehensive policy effect should be more credible.In order to get a more reliable net effect of innovation incentive comprehensive tax policy,we give up the traditional regression analysis model method,based on the heterogeneity of bilateral stochastic frontier model method,through the application of FRONTIER4.1 measurement software,try to analyze the more real net effect results,and provide more powerful empirical analysis conclusions for policy recommendations.Third,research content.In the course of many years’ investigation and research,a large number of actual operation data of enterprises have been accumulated,and the relevant research on tax policy is also growing.After determining the research object of this paper,we spent a lot of time on the spot investigation of high-tech enterprises in Jiangxi Province,and obtained the relevant basic data of nearly 1000 enterprises.On this basis,we have a very thorough understanding of the innovation incentive tax policy,especially the relevant basic information since the concept of high-quality development was put forward.Based on the analysis of these sample data,we can obtain The real effect result of innovation incentive tax policy in Jiangxi Province under high-quality development can provide a successful model for promoting high-quality leapfrog development in Jiangxi Province and promoting high-quality development in China,and can effectively enrich the research results in this field.更多还原