【作者】 王丽；

【导师】 付伯颖；

【作者基本信息】 东北财经大学 ， 税务硕士（专业学位）， 2022， 硕士

【摘要】 当前,全球经济趋于复杂严峻,再加上疫情冲击,我国经济发展停滞不前。以往历史经验表明,只有坚持科技创新,提升我国企业的综合实力,才能更好地应对严峻的经济形势。高新技术企业是我国技术革新的主心骨,对经济模式转型升级具有重要的激励作用。不同于普通传统企业,高新技术企业开展研发创新往往会伴随着很多不确定的因素,比如后期研发资金是否充足,技术成果是不是能顺利转化,最终产品是不是能满足大众需求等等。在复杂的行业竞争环境下,企业可能由于预期收益小于研发成本而放弃自主研发创新。2022年全国两会开展以来,强调我国企业应该朝着“专精特新”的方向不断努力,以技术革新提升其综合竞争力。因此,研究税收优惠政策对高新技术企业研发投入的影响机制,对加快企业科技创新研发成果的产速,提升市场主体生存能力存在十分显著的积极效应。从已有文献来看,大多数学者是通过企业所得税税负或者综合税负方面进行研究,而缺乏对流转税税负的研究,又或者只选定了特定行业,在研究对象上缺乏一定的全面性。基于此,论文将立足于现有文献,从更全面、更具体的视角解析激励技术革新的税收政策。我国高新技术企业主要在取得经营所得的环节与生产流通环节缴纳税收,因此政府给予的税收激励大多集中于流转税与所得税两大税类。有关科技创新的所得税类优惠政策大多体现在企业所得税方面,而流转税类激励政策大多体现在增值税方面,所以论文主要以企业所得税和增值税对研发投入的作用效果来展开分析论证。首先论文立足于税收种类,对我国现行的研发创新的税收激励政策进行归集,其次提出激励政策可能存在的缺陷。并结合实证分析,为完善我国科技创新税收优惠政策提出几点可操作性的建议。论文主要由五部分构成:第一部分为绪论,首先对论文的背景与意义进行简要阐述,提出论文的创新点与不足之处。第二部分为税收优惠政策对高新技术企业研发投入影响的理论分析。此部分首先界定了税收优惠政策、高新技术企业和研发投入的相关概念。基于外部性理论与不确定性理论,深入分析了税收优惠政策对研发投入的作用机理。第三部分为现状分析,介绍我国高新技术企业研发投入与税收优惠政策的现状。首先从R&D经费内部支出、研发人员、研发投入产出三个方面介绍了目前我国研发创新的概况,其次立足于税收种类,对激励创新的税收优惠政策进行梳理总结。然后分析政策可能存在的不足之处。第四部分为实证研究,选取全国上市1510家高新技术企业为研究样本,以样本企业2016-2020年的数据为基础,建立双向固定效应回归模型。对于高新技术企业来说,税收优惠政策的作用效果难以度量,且覆盖范围较广,准确测算有一定的难度。而企业的税收负担容易被量化,企业享受的税收优惠越多,则税收负担越小。因此,论文将采用综合税负、所得税税负、流转税税负来体现企业享受的税收优惠程度,税收负担的大小与税收优惠力度的大小呈现反比例关系。研究发现:降低综合税负,所得税税负、流转税税负均能有效促进企业加大研发投入。第五部分为完善我国现行研发创新税收优惠的政策建议。更多还原

【Abstract】 At present,the global economy tends to be complex and severe,coupled with the impact of the epidemic,China’s economic development has stagnated.Past historical experience shows that only by adhering to scientific and technological innovation and improving the comprehensive strength of Chinese enterprises can we better deal with the severe economic situation.As a driving force in my country’s innovation and development,high-tech enterprises have positive effects on promoting the upgrading of China’s economic development model.Different from ordinary traditional enterprises,high-tech enterprises often carry out innovative R&D with many uncertain factors,such as whether the later R&D funds are sufficient,whether the R&D achievements can be transformed,whether the patent achievements meet the market demand,etc.in the complex industry competition environment,enterprises may give up independent R&D and innovation because the expected income is less than the R&D cost.Since the launch of the National People’s Congress in 2022,it has been emphasized that Chinese enterprises should make continuous efforts in the direction of "specialization,refinement,characterization and innovation" and fill the gaps in the world through independent research and development.Therefore,studying the impact mechanism of preferential tax policies on R&D investment of high-tech enterprises is of great practical significance to accelerate the output speed of R&D achievements of scientific and technological innovation enterprises and improve the quality of enterprise economic development.From the existing literature,most scholars study the corporate income tax burden or comprehensive tax burden,but lack the research on the convective tax burden,or only selected a specific industry,lacking a certain comprehensiveness in the research object.The novel coronavirus pneumonia epidemic has also challenged new hightech enterprises in China,combined with the current severe economic situation.Based on the research of existing documents,we will study tax revenue policies that promote the input of research and development by high-tech companies from a broader and more specific perspective,constantly complete the policies that encourage high-tech companies to innovate in R&D,enhance the energy of R&D innovation throughout China,and speed up entering the forefront of innovative countries.China’s high-tech enterprises mainly pay taxes in the acquisition of business income and production and circulation.Therefore,the tax incentives given by our government are mostly concentrated in the two categories of turnover tax and income tax.The income tax preferential policies related to scientific and technological innovation are mostly reflected in the enterprise income tax,while the turnover tax incentive policies are mostly reflected in the value-added tax.Therefore,this study mainly analyzes and demonstrates the enterprise income tax and value-added tax.Firstly,this study sorts out the current preferential tax policies on R&D and innovation,summarizes the problems existing in the preferential policies,and puts forward some suggestions to improve China’s preferential tax policies on R&D and innovation in combination with empirical analysis.Firstly,this study sorts out the current preferential tax policies on R&D and innovation,After that,propose and analyze the shortcomings of preferential policies.This paper builds a quantitative regression model based on data from high-tech companies listed on a-stock nationwide,and further explores the impact and effect of tax revenue incentive policies on research and development input of high-tech companies using demonstration methods.Finally,some operable policy suggestions are put forward to improve China’s preferential tax policies for scientific and technological innovation.The article consists of five parts.Chapter one is the introduction.Firstly,the background and significance of this research are in short described,as well as summarize the review of relevant literature in China and abroad,the main research contents,and the methods adopted to study this content.Eventually,present the innovation and deficiency of the article.Chapter 2 is a theoretical analysis of the influence that the tax revenue preferential treatment policy has on the research and development input of the high-tech enterprise.Firstly,this part defines the related concepts of tax preferential policies,high-tech enterprises and R&D investment.Based on external theory and uncertainty theory,the influence mechanism of tax preference on R&D investment is made an in-depth analysis.Chapter 3 is an analysis of the current situation,and introduces the current state of the tax revenue preferential treatment policy of China and the research and development input of the high-tech enterprise.Firstly,this part introduces the current situation of R&D innovation in China from three aspects:internal expenditure of R&D funds,current situation of R&D personnel and R&D input-output.Secondly,it combs and summarizes the preferential tax policies for encouraging innovation according to the two tax categories of income tax and turnover tax.This study mainly focuses on two taxes:enterprise income tax and value-added tax.Secondly,it analyzes the possible deficiencies of the policy.Chapter 4 is empirical research,and a bidirectional fixed effect regression model will be constructed based on data from 2016-2020 from sample companies using 1510 high-tech companies listed nationwide as research samples.In regard to new high-tech enterprises,the effect of preferential tax policies is difficult to measure,and covers a wide range,so it is difficult to calculate accurately.The tax burden of enterprises is easy to be quantified.The more tax concessions enterprises enjoy,the smaller the tax burden.Therefore,in this study,the degree of tax incentives received by companies is expressed by the overall tax burden,income tax burden,and liquid tax burden,and the size of the tax burden and the size of tax incentives show an inversely proportional relationship.The study found that reducing the comprehensive tax burden,income tax burden and turnover tax burden can effectively promote enterprises to increase R&D investment.The purpose of Chapter 5 is to complete the proposal concerning the present research and development innovation tax revenue preferential treatment policy of China.Through the problem analysis and empirical research of China’s R&D innovation incentive policy,this paper puts forward operable policy suggestions for improving the preferential tax policy.更多还原