是财政补贴还是税收优惠？—政府政策对技术创新的影响

Financial or Tax incentives?--- The influence of Government"s Policy

摘要:

本文从理论上分析了政府财税政策对企业R D活动的影响机制,并在实证上对政府同时运用财政补贴政策与税收优惠政策以鼓励企业加大R D支出的绩效进行了比较研究；研究结果表明,政府财政补贴政策对企业R D投入有明显的挤出效应,政府的税收优惠政策对技术创新有积极的促进作用。但从不同的角度(企业性质、企业规模、企业所处地区)看,两者对技术创新的影响仍然存在较大差异。这种差异所造成的发展不平衡,体现了政府面对复杂的经济形势时,在财税政策制定和实施过程中,仍有许多值得改进的地方。

关键词:财政补贴;税收优惠;技术创新;R D活动

Abstract:

In this thesis, one theoretically analyzes the influence of government"s fiscal policy on enterprises" R D activities, compares and researches the effectiveness of that the government"s simultaneous implement of that the policy of fiscal subsidies and the tax credit policy to stimulate the R D expenditure of enterprises. The research shows that the fiscal subsidy policy has an obvious crowding-out effect on the R D input of enterprises, and the tax credit plays an positive role in technological innovation. However, when viewed from different aspects, say the nature , the scale or the location of the enterprises, the two policies are greatly different in effecting on technological innovation. The imbalance caused by the difference mentioned above show that the government still needs to improve a lot in the process of drafting and carrying out the finance and taxation policy when facing the complex economic situation.

Key words:Fiscal subsidy;Tax credit;Technological innovation;R D activities