安徽省自主创新税收优惠政策文本量化分析:2008—2017
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摘要
依据安徽省2008—2017年间的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5个问题,政策发文阶段性特征明显;区域间政策发文量差异较大;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。
Since 2008,Anhui Province has formulated and implemented a series of preferential tax policies concerning independent innovation,and has significantly improved regional innovation capabilities. The quantitative analysis of this article is based on 188 texts of independent innovation tax preferential policy between 2008 and 2017 in Anhui Province,investigating six different aspects: including the year of policy release,the area of policy release,policy objects,preferential tax types,policy preferential measures,and policy text forms. While revealing the history of the tax incentives for independent innovation in Anhui Province,this article also finds out five issues relating to it: the phased features of the policy release are obvious; the number of inter-regional policy releases varies widely; policy targets are tilted towards industrial industries,technological innovation,and entrepreneurship; taxation of preferential tax policies and design of measures are unreasonable; and specific operational policies are insufficient,as well as putting forward solutions for the problems above.
Since 2008,Anhui Province has formulated and implemented a series of preferential tax policies concerning independent innovation,and has significantly improved regional innovation capabilities. The quantitative analysis of this article is based on 188 texts of independent innovation tax preferential policy between 2008 and 2017 in Anhui Province,investigating six different aspects: including the year of policy release,the area of policy release,policy objects,preferential tax types,policy preferential measures,and policy text forms. While revealing the history of the tax incentives for independent innovation in Anhui Province,this article also finds out five issues relating to it: the phased features of the policy release are obvious; the number of inter-regional policy releases varies widely; policy targets are tilted towards industrial industries,technological innovation,and entrepreneurship; taxation of preferential tax policies and design of measures are unreasonable; and specific operational policies are insufficient,as well as putting forward solutions for the problems above.
引文
[1]习近平.决胜全面建成小康社会夺取新时代中国特色社会主义伟大胜利:在中国共产党第十九次全国代表大会上的报告[M].北京:人民出版社,2017:7-8.
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[10]陈远燕,何明俊,冯文芸.中关村鼓励创新税收优惠政策效果评估:基于双重差分模型的实证分析[J].税务研究,2017(10):56-61.
[11]李万福,林斌,杜静.中国R&D税收优惠政策的激励效应研究[J].管理世界,2011(10):174-175.
[12]吴秀波.税收激励对R&D投资的影响:实证分析与政策工具选拔[J].研究与发展管理,2003(1):36-41.
[13]刘云,叶选挺,杨芳娟等.中国国家创新体系国际化政策概念、分类及演进特征:基于政策文本的量化分析[J].管理世界,2014(12):62-69.
[14]孙蕊,吴金希.我国战略性新兴产业政策文本量化研究[J].科学学与科学技术管理,2015(2):3-8.
[15]曾婧婧,胡锦绣.政策工具视角下中国太阳能产业政策文本量化研究[J].科技管理研究,2014(15):224-228.
[16]黄萃,苏竣,施丽萍,等.中国高新技术产业税收优惠政策文本量化研究[J].科研管理,2011(10):46-54.
[17]钱明辉.基于文本量化分析方法的信息资源产业税收政策[J].甘肃社会科学,2016(5):228-233.
[18]DEUTSCH KW,PLATT J R,SENGHAAS D. Major advances in social science since 1900:an analysis of conditions and effects of creativity[M]. Michigan:University of Michigan,1970.
[19]HARWOOD TRACY G,GARRY TONY. An over view of content analysis[J]. The Marketing Review,2003,3(4):479-498.
[20]THE USA GENERAL ACCOUNT ABILITY OFFICE. Content analysis:a methodology for structuring and Analysis Written Material[M].Boston:Houghton Mifflin company,1989.
[21]曾婧婧.泛珠三角区域合作政策文本量化分析:2004—2014[J].中国行政管理,2015(7):110-116.
[22]廖家勤,毛忠滢.激励企业技术创新的税收政策研究[J].科技管理研究,2017(16):53-60.
[2]李锦斌.深入贯彻落实新发展理念推动实现高质量发展奋力开创现代化五大发展美好安徽建设新局面[N].安徽日报,2017-12-27(1).
[3]人民论坛测评中心.对长三角26个城市综合创新能力的测评排名[EB/OL].(2017-11-14)[2018-3-26]. http://www. rmlt.com. cn/2017/1114/502942. shtml.
[4]安徽省科技厅高新处.安徽省高新技术产业统计快报[EB/OL].(2017-12-18)[2018-3-26]. http://www. ahkjt. gov. cn/content/detail/5a372e1e9c9a3bec2d397563. html.
[5]张国钧.促进自主创新的税收优惠政策研究[J].税务研究,2015(12):8-13.
[6]薛薇,魏世杰,李峰.完善我国创新税收政策的路径[J].税务研究,2015(1):21-27.
[7]牟可光.对我国创新创业税收优惠政策的探讨[J].经济参考研究,2017(9):25-59.
[8]钟广池.促进科技型初创企业发展税收政策的思考[J].理论月刊,2016(4):123-127.
[9]蒙启华.促进科技创新税收政策研究:基于广西统计数据的分析[J].经济参考研究,2017(35):6-12.
[10]陈远燕,何明俊,冯文芸.中关村鼓励创新税收优惠政策效果评估:基于双重差分模型的实证分析[J].税务研究,2017(10):56-61.
[11]李万福,林斌,杜静.中国R&D税收优惠政策的激励效应研究[J].管理世界,2011(10):174-175.
[12]吴秀波.税收激励对R&D投资的影响:实证分析与政策工具选拔[J].研究与发展管理,2003(1):36-41.
[13]刘云,叶选挺,杨芳娟等.中国国家创新体系国际化政策概念、分类及演进特征:基于政策文本的量化分析[J].管理世界,2014(12):62-69.
[14]孙蕊,吴金希.我国战略性新兴产业政策文本量化研究[J].科学学与科学技术管理,2015(2):3-8.
[15]曾婧婧,胡锦绣.政策工具视角下中国太阳能产业政策文本量化研究[J].科技管理研究,2014(15):224-228.
[16]黄萃,苏竣,施丽萍,等.中国高新技术产业税收优惠政策文本量化研究[J].科研管理,2011(10):46-54.
[17]钱明辉.基于文本量化分析方法的信息资源产业税收政策[J].甘肃社会科学,2016(5):228-233.
[18]DEUTSCH KW,PLATT J R,SENGHAAS D. Major advances in social science since 1900:an analysis of conditions and effects of creativity[M]. Michigan:University of Michigan,1970.
[19]HARWOOD TRACY G,GARRY TONY. An over view of content analysis[J]. The Marketing Review,2003,3(4):479-498.
[20]THE USA GENERAL ACCOUNT ABILITY OFFICE. Content analysis:a methodology for structuring and Analysis Written Material[M].Boston:Houghton Mifflin company,1989.
[21]曾婧婧.泛珠三角区域合作政策文本量化分析:2004—2014[J].中国行政管理,2015(7):110-116.
[22]廖家勤,毛忠滢.激励企业技术创新的税收政策研究[J].科技管理研究,2017(16):53-60.