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我国软件产业发展的财税政策研究
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摘要
软件产业是信息产业的核心和灵魂,具有高成长性、高附加值、高带动性、低能耗等特点,是现代经济社会发展的基础性、先导性、战略性产业。20世纪90年代以来,随着个人计算机和互联网的不断普及,软件技术和软件产品广泛应用,软件产业快速发展,成为增长最快的产业之一。同时,软件技术和软件产品在各行各业不断扩散和渗透,带动了其他产业进而是整个经济的增长。目前,软件产业已成为世界经济的重要部分,世界各国对软件产业越来越重视,将其作为国家科技和经济发展战略的重要内容,不遗余力地支持其创新和发展。经过二三十年的发展,尤其是近十年来的快速发展,我国软件产业规模不断壮大,创新能力得到较大提升,培育出一批骨干企业和人才队伍,为经济社会发展做出了重要贡献。但同美国、欧盟、印度等软件发达国家和地区相比,我国软件产业整体发展水平仍比较低,国际竞争力不强,自主创新水平较弱。
     由于软件产业具有技术外溢性、高风险、高投资、产业带动性强等特点,而且与国际科技竞争和国家信息安全密切相关,世界各国政府纷纷采取各种政策措施促进软件产业的发展,特别是实施了各种财税支持政策。我国基本形成了支持软件产业发展的财税政策体系,但许多政策还不够完善,需要适应技术和产业发展趋势进行调整和改进。国内对促进软件产业发展的相关研究中,对支持软件产业发展的财税政策系统的研究也较少。
     本文运用定性分析和定量分析相结合、规范分析与实证分析相结合、国际经验借鉴与国内实践比较相结合的方法,以相关理论为基础,借鉴国内外研究成果,结合我国软件产业实际情况,分析了财税政策支持软件产业发展的依据、必要性、原理、效果和具体措施,对支持我国软件产业发展的财税政策进行研究,探讨了促进我国软件产业发展的其他配套政策,力图形成我国软件产业财税政策的分析框架,并提出政策建议。
     全文共8章,主要内容如下:
     第1章为绪论,主要分析本选题的理论意义与现实意义,并对软件产业领域的研究进行国内外文献综述,安排与介绍研究框架、研究方法及创新点和不足之处。
     第2章是软件产业的特征与发展意义,主要介绍了软件和软件产业的概念、分类和特征,从全球背景、国际竞争和国内现实等角度分析了促进软件产业发展的现实必要性,并通过计量模型分析了软件产业对经济发展的作用,提出促进软件产业发展对于经济发展方式转变、战略性新兴产业发展、技术进步、就业、国家安全等都有重要意义。
     第3章是软件产业发展的理论基础,简述了经济发展理论、演化经济学理论、产业经济学理论、技术创新理论和新制度经济学理论的主要内容,并从这些理论视角对软件产业发展进行研究,探讨了信息技术对经济发展的作用、软件产业的演化机理和演化动力机制、软件产业的生命周期、集聚发展和后发优势、软件产业的技术进步机制和创新模式、软件产业发展过程中的制度供给与制度需求等理论性问题。
     第4章主要对我国软件产业发展进行分析,首先回顾了我国软件产业发展经历的四个阶段,然后重点对我国软件产业发展现状、发展特点、存在的问题和面临的挑战进行分析。我国软件产业的主要发展特点是:产业生态体系逐步完善;产业增长在高位趋于平稳;产业结构向服务化方向调整加快;业务向价值链中高端发展;新技术新模式为产业带来新的增长点;企业兼并重组现象增多。同时,我国软件产业仍存在不少问题,比如国际竞争力较弱、企业规模普遍偏小、技术创新能力不强、市场环境有待完善等,还面临着国际竞争加剧、成本不断上升、行业规范管理更加复杂等挑战。
     第5章的主题是软件产业发展中的财税政策理论基础。本章首先从政府支持经济发展的一般理论出发,分析了软件产业发展中政府的作用,提出了政府介入软件产业的基本理论依据,并阐述了财税政策是政府支持软件产业发展的重要途径。其次,本章分析了财税支持软件产业发展的政策工具、政策作用环节和政策支持的主要领域。
     第6章为我国软件产业财税政策评价,主要回顾了我国软件产业财税政策及相关制度的演变历程,总结了我国现行软件产业的主要财税政策,并对其效果进行定性和定量分析,然后对现行软件产业财税政策存在的问题进行分析。整体上看,我国已经形成软件产业财税政策基本体系,政策效果也比较明显,但政策间的协调性不够,优惠方式和支持对象的选择不够科学,政策对相关因素和中小企业考虑不周,政策在实际操作还存在交叉、模糊不清的问题。
     第7章的主要任务在于总结和梳理世界软件产业发展较为先进的国家和地区在运用财税政策促进其发展方面的主要做法和成功经验。本章主要选取美国、欧盟、日本、韩国、印度、爱尔兰等国家和地区为样本,分别对这些国家和地区支持软件产业发展的战略举措和财税政策进行总结,并对财税政策的共同点和差异性进行了分析。结果发现,各国在促进软件产业发展方面,财税政策手段工具多种多样,而且各国都非常重视产学研结合和成果转化,同时各国还异常重视中小企业的作用,并以立法来保障财税政策与其他政策的连贯性与协调性。这些国外经验为我国软件产业财税政策的调整和完善提供了难得的参考和借鉴。
     第8章是我国软件产业财税政策选择及相关建议。为充分发挥财税政策功能,更好地促进软件产业发展,本章首先明确了完善我国软件产业财税支持政策体系的原则、目标与方向,认为要加强政策间的整合和统筹,支持重点转向技术研发,支持方式从直接优惠为主转向直接优惠与间接优惠并重,优惠对象从特定企业转向以项目和业务为主,优惠倾向从规模企业转向中小企业,并要充分发挥政策对社会资本的引导和带动作用。然后,本章从财政支出、税收优惠和财政投融资三个方面提出促进我国软件产业发展的具体的财税政策建议,并初步形成我国软件产业财税政策支持框架。软件产业的发展不仅需要财税政策的支持,更需要一系列环境的配合。本章进而提出了促进我国软件产业发展的其他配套政策建议,包括完善自主创新体系、完善市场环境、加强投融资体系建设、加快人才培养和引进、完善公共服务体系建设等。最后,本章还对软件产业财税政策绩效管理进行分析,并提出了加强财政支出绩效管理和提升税收优惠政策绩效的建议。
As the core and soul of the information industry, the software industry is the fundamental, forerunner and strategic industry in modern economy with features of high value-added, strong driving and low energy consumption. Since the1990s, with the development of personal computer and the popularization of the Internet, software technology and software products have been widely used, and software industry has become one of the fastest growing industries. At the same time, software technology and software products have continued to spread and penetrate in all walks of life with driving other industries and the entire economy growth. At present, the software industry has become an important part of the world economy. Countries around the world pay more and more attention to the software industry and take it as important content of national science and technology and economic development strategies. Due to its importance, these countries spare no effort to support its innovation and development. After two to three decades of development, especially in recent decades of development, China's software industry has made significant achievements in terms of industry scale, innovation capability. Meanwhile, a batch of key enterprises and talent teams has been cultivated. Software industry makes great contributions to economic and social development. However, compared with the United States, European Union, India and other software developed countries, the overall level of development of China's software industry is still relatively low. For example, the international competition ability and the level of technological innovation of software industry in China are obviously weak.
     As the software industry has characteristics of technology spillovers, high-risk, high investment, strong driving and being closely related to international scientific and technological competition and national information security, governments around the world have taken various policy measures to promote the development of the software industry, especially the implementation of various financial support policies. China has basically formed a financial policy system to support the development of software industry, but many policies were still not perfect, therefore, adjustment and improvement were requried to meet the development trends of technology and industry. While systematic studies on financial policy to support the development of software industry are few in China.
     Based on relevant theories, this paper analyzes the foundation, necessity, principle, effect and specific measures of the fiscal and tax policies to support the development of software industry by learning from domestic and foreign research results and combining with the actual situation of China's software industry. In the course of the study, it is comprehensive applicated qualitative analysis and quantitative analysis method, norm research combining together with substantial evidence research of method, combining international experience with the actual conditions in China. After analyzing the fiscal and tax policies, the paper further discuss other related policies that promote the development of China's software industry, trying to form an analysis framework of software industry's fiscal and tax policies.
     The thesis consists of eight chapters. Major contents are as follows.
     Chapter1is the introduction, mainly analyzes the realistic significance and theoretical significance of the topic. A summary on the literature home and abroad is also included. In addition, this part also makes a brief introduction of the framework, research method, the basic point of innovation and inadequacies.
     Chapter2is about the characteristics and development significance of software industry. This chapter mainly introduces the concepts, classifications and characteristics of software and software industry, analyzes the practical necessity to promote the development of software industry from the perspectives of the global context, international competition and domestic reality, and research the software industry's effects on economy development through measurement model. This part also put forward that development of software industry is beneficial to transformation of economic development mode, development of strategic emerging industries, technical progress, employment, and national security.
     Chapter3is basic theories for the development of software industry, including economic development theory, evolutionary economics theory, industrial economics theory, the theory of technological innovation and new institutional economics theory. This part focus on the development of software industry from the perspectives of these theories, and discuss theoretical problems such as information technology's effects on economy development, evolution mechanism and evolution dynamic mechanism of software industry, the life cycle of software industry, cluster development and late-development advantage of software industry, the technical progress mechanism and innovation mode of software industry, institution supply and demand in supply and demand, etc.
     Chapter4mainly analyzes the development of software industry in China. This part firstly reviews the four stages that China's software industry experienced. Then detailed analysis is made on development situation, development characteristic, existing problems and challenges. The development of China's software industry is characterized by following features:(1) industrial ecosystem is gradually improving;(2) industry growth is stable in the high growth rate;(3) the adjustment of industrial structure to the service direction is speeding up;(4) business is developing toward the advantageous level of value chain;(5) new technology and new model is bringing new growth points to the industry;(6) the merger and reorganization of enterprises is increasing. On the other hand, there are still many problems in the development of the software industry. For example, international competitiveness is weak, the scale of enterprises is small, technical innovation ability is not strong, market environment is imperfect. The industry also faces many challenges such as increasing international competition and rising cost.
     The theme of Chapter5is the basic theory of financial policy in the software industry development. Based on the general theory of government supporting economic development, this part analyzes the role of government in the development of software industry, put forward the theoretical basis for government intervention in the software industry, and suggests that the fiscal and tax policy is an important way of government support to the development of software industry. Secondly, this part analyzes the policy tools, policy function link and main fields of the fiscal and tax policies.
     Chapter6is conclusion of the fiscal and tax policy, mainly reviews the evolution of China's fiscal and tax policy related to software industry and related systems, summarizes current main fiscal and tax policies, and makes qualitative and quantitative analysis of its effect. On the whole, a basic system of fiscal and tax policy of the software industry in China has formed and policy effect is obvious. But many problems still exist:(1) the policies coordination is lack;(2) the support object and way are not scientific;(3) policies on relevant factors and the small and medium-sized enterprise are less;(4) there are operational difficulties in the implementation of the policy.
     Chapter7is the summary of experience and common methods in developed and developing countries. This part mainly chooses some developed countries such as US, European Union, Japan and some newly industrialized and developing countries such as South Korea, India, Ireland as samples to analyze the method of management from the aspects of public expenditure and tax preference. At the same time, this part analyzes the similarities and differences of these methods and policies. The conclusion indicates that what each of these countries value are the combination of production, education and research, the transformation of the achievement and the importance of the minor enterprise. What's more, they lay down concerned laws to guarantee the consistence and coordination of the tax policy and other polices. Since different countries have different economic standards, they are different in the application of the policies, technology innovation and definite preference. These foreign experiences provide significant reference to adjustment and improvement of software industry policies in China.
     Chapter8is the choice and design of fiscal and tax policy. In order to get expanded and be stronger, the software industry requires the government's support, especially the supportive fiscal and tax policy. In this part, the paper makes it clear that the fiscal and tax policy should be designed according to different levels, areas and spreading of technology innovations. In the specific design, the paper emphasizes that it is necessary to strengthen policy integration and coordination, the focus of policy is R&D, direct support combining with indirect support is better than direct support, the support object should turn to project and business from enterprise and more preferential policies should be to SMEs. Then this part puts forward policy recommendations of financial expenditure, tax incentive and financial investment and financing, and form a basic fiscal and taxation policy framework of China's software industry. The development of software industry requires not only the support of fiscal and tax policy but also the fit environment, which includes environment of market, industry, human resource, etc. This part further discusses other policy recommendations:(1) constructing a perfect independent innovation system;(2) improving the market environment and public service system;(3)speeding up the personnel training;(4) strengthening the construction of investment and financing system. Finally, the chapter also analyzes the performance management of the fiscal and tax policies of the software industry, and puts forward relevant recommendations.
引文
3 引自Snedil K Ethiraj, Prashant Kale M.E., M.S.Kishnan. A Study of Firme Pabailities and Perofrmance in the Software Services Industry[J]. Harvard Business School,2003,09:65-76.
    4 2011年起改名为《中国软件和信息技术服务业发展研究报告》(中国软件和信息技术服务业年鉴)。
    8 参考了工业和信息化部软件服务业司陈伟司长在2011年全国软件和信息技术服务业工作座谈会上的讲话。
    9 胡锦涛:在中国科学院第十五次院十大会、中国工程院第十次院十大会上的讲话
    12 “制度均衡是这样一种状态,即在行为者的谈判力量及构成经济交换总体的一系列合约谈判给定时,没有一个行为者会发现将资源用于再建立协约是有利可图的”。D·D·诺思:《制度、制度变迁与经济绩效》,上海三联书店,1994年中译本,第115页。
    13 转引自建龙:“诺斯的理论创新及其评价”,载于《世界经济》,1994年第1期,第17页。
    14 引自道格拉斯.C.诺斯,《西方世界的兴起》
    15 电子信息产业发展基金成效相关数据引自于工业和信息化部、财政部编的《“十一五”电子发展基金成果》,电子科学出版社出版,2011年。
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