我国创新税收激励政策发展沿革及特征研究

The Development Process and Features of Chinese InnovationTax Incentive Policies

摘要:

自改革开放以来,我国制定了一系列税收激励政策促进企业开展创新活动。本文对1978-2012年间我国创新税收优惠政策进行系统梳理,按照不同时期政策的特点将其划分为四个阶段,并从政策发布年度、激励对象、激励税种、激励方式、激励环节等五个方面进行量化分析,在明晰我国创新税收激励政策发展沿革的同时,也指出其存在如下问题与不足：以所得税为主的激励政策与我国税制结构不相适应；激励政策的作用主体存在一定局限性；激励方式侧重直接优惠；激励环节相对滞后；激励力度较小,并针对上述问题提出进一步完善我国税收激励政策的建议。

Abstract:

Since the reform and opening up, China has formulated a series of tax incentives to promote enterprises to carry out innovation activities. China’s tax incentive policies ranging from 1978 to 2012 are selected and then quantitative analysis on them are conducted from five dimensions, which are annual policy promulgation, subjects of incentive policies, categories of incentive taxes, measures of tax policies, and links of tax incentive policies. These analyses reveal the development process of China’s tax incentive policies clearly, but at the same time, it is also found that that China’s tax incentives have five category problems as follows: First, tax incentives mainly based on income tax don’t adapt to our tax structure; second, subjects of incentive policies have some limitations; third, measures of tax incentives are mainly in the form of direct reduction of rate or amount; fourth, links of tax incentive policies focus on downstream of industry chain; fifth, the intensity of these policies are not enough. Suggestions are proposed in paper to address these problems.