安徽省自主创新税收优惠政策文本量化分析：2008-2017

The quantitative analysis of the tax preferential policy of independent innovation in Anhui Province: 2008-2017

摘要:

自主创新能力是区域发展的加速器,2008年以来,安徽省制定和实施了一系列有关自主创新方面的税收优惠政策,推动区域创新能力显著提升。文章依据安徽省2008~2017年间省级和地市级政府的188份自主创新税收优惠政策文本,从政策发文年度、政策发文区域、政策对象、政策优惠税种、政策优惠措施以及政策文本形式六个维度进行统计和量化分析。在揭示安徽省自主创新税收优惠政策发展历程的同时,也揭露出五个问题：政策发文的频率和密度阶段性明显；区域政策发文频率和密度差异较大；政策对象向工业产业、科技创新、众创方面倾斜明显；税收优惠政策税种、措施设计不合理；具体操作性政策文本缺乏,并针对上述问题提出相应对策。

关键词:安徽省;自主创新;税收优惠;文本分析

Abstract:

The capability of independent innovation is an accelerator for regional development. Since 2008, Anhui Province has formulated and implemented a series of preferential tax policies concerning independent innovation, and has significantly improved regional innovation capabilities. This article is based on the text of 188 innovation tax preferential policies of provincial and prefecture-level governments in Anhui Province from 2008 to 2017, from the policy year of issuance, policy issuance area, policy objects, preferential tax types, policy preferential measures, and policy text forms. Dimensions are statistically and quantitatively analyzed. While revealing the development history of the tax incentives for independent innovation in Anhui Province, five issues have also been revealed: the frequency and density of policies issued are obvious; the frequency and density of regional policies vary greatly; policy targets are for industrial industries, technological innovation, There is a significant tilt in crowd-sourced development; taxation of preferential tax policies and design of measures are unreasonable; and the lack of specific operational policies is a corresponding issue.

Key words:Anhui province;Independent innovation;Tax incentives;Text analysis