促进中小企业自主创新的财税政策研究
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摘要
创新是社会经济发展的生命线和灵魂。建设创新型国家是党中央、国务院把握全局、放眼世界、面向未来作出的重大战略决策。自主创新对于全面贯彻落实科学发展观,促进经济增长方式和产业结构优化,提高全社会创新能力具有重大的意义。企业是自主创新的主体。占企业总数绝大多数的中小企业则是国家创新体系的重要组成部分,是一支重要的创新力量。近年来中小企业在推动经济发展方面的重要作用已被世界各国所普遍认同,高度重视中小企业的发展并把它提高到一个战略层面上来对待已成为各国的通行做法。同样在我国,经过二十多年的改革开放,中小企业也日益成为国家经济发展的重要组成,我国目前中小企业个数占全国企业数量的99%,有75%左右的城乡劳动力在中小企业就业,其创造的增加值大约占GDP的60%,提供的利税占40%左右,中小企业在国民经济中起着举足轻重的作用。我国已经加入WTO五个年头了,来自国外市场的竞争逐渐加剧。因此,大力发展中小企业,提高其自身的自主创新能力和竞争力已迫在眉睫。
鉴于中小企业对社会经济发展的重大作用,且企业进行自主创新的过程存在市场失灵,单纯依靠市场的资源配置,不能够激励中小企业进行自主创新,政府对这一领域进行宏观调控,财税政策作为宏观经济调控的重要工具与手段,对于促进中小企业的自主创新,无疑具有相当重要的作用。然而,虽然改革开放以来我国制定的一系列财税政策,对中小企业的技术创新起到了一定的积极作用,但总的来说我国现行支持中小企业自主创新的财税政策还没有形成一个针对中小企业自主创新特点的,贯穿整个创新过程的财税政策体系。
本文在对中小企业以及自主创新内涵界定的基础上,借鉴国外政府利用财税政策促进中小企业自主创新的经验,结合中小企业进行自主创新的政策需求和我国现行促进中小企业自主创新的财税政策供给,提出了完善我国促进中小企业自主创新的财税政策建议,即:针对中小企业自主创新过程的研究开发阶段和产业化阶段的特点和政策需求,分别完善并制定相关的财税政策,从而形成一个比较全面的促进中小企业自主创新的财税政策体系。
Innovation is the lifeblood and soul of socio-economic development. Constructing an innovation-oriented country is a major strategic decision made by the CPC Central Committee and the State Council while grasping the overall situation in the world and looking into the future. Autonomous innovation is of great significance for comprehensively implementing the scientific viewpoint of development, promoting economic growth and optimization of the industrial structure and improving social innovation capability. Enterprises are the mainstay of autonomous innovation. Small and medium sized enterprises (SMEs), which account for the majority of all the enterprises, are an important component of the national innovation system and an important innovation force. In recent years the important role of SMEs of promoting economic development has been generally recognized by all countries. It has become common practice in all countries to attach great importance to the development of SMEs and to elevate it to a strategic level. Similarly in China, after 20 years of reform and opening up, SMEs are also increasingly become an important economic component. At present, SMEs account for 99% of all enterprises in China, which employ about 75% of urban and rural labor, and the added value accounts for approximately 60% of GDP and the taxes around 40%. Thus the SMEs have played a pivotal role in the national economy. After five years into the WTO, we are facing increasing foreign competition in the market. Therefore, vigorously developing SMEs and enhancing their innovative ability and competitiveness are imminent.
In view of SMEs’major role in the socio-economic development and the existence of market failures in the process of enterprises autonomous innovation, it’s difficult to encourage SMEs to innovate independently simply on the basis of the market allocation of resources. Thus the government’s macro-regulation and control in this area, with tax policy the most important macroeconomic tools and means, will undoubtedly have an important role for the promotion of autonomous innovation of SMEs. However, although a series of finance and tax policies since the reform and opening of China has played a positive role on the technological innovation of SMEs, on the whole our existing finance and taxation policies supporting SME autonomous innovation are merely embodied in individual taxes or preferential policies, and we haven’t formed a system of finance and tax policies which is directed towards SMEs’characteristics and runs through the entire process of innovation.
In this paper, on the basis of defining SME and autonomous innovation connotation, borrowing ideas from foreign governments’experiences in using taxation policies to promote SMEs autonomous innovation and referring to SMEs’policy demands in the process of autonomous innovation and China’s current supply of policies in this respect, the writer puts forward some proposals of perfecting the system of finance and taxation policies for promoting SME autonomous innovation, namely: Aiming at the SMEs’characteristics and needs of policies in the stage of research and development stage and industrialization in the process of autonomous innovation, respectively refine and develop the relevant finance and taxation policies, thereby creating a more comprehensive finance and taxation policy system of promoting SMEs’autonomous innovation.
鉴于中小企业对社会经济发展的重大作用,且企业进行自主创新的过程存在市场失灵,单纯依靠市场的资源配置,不能够激励中小企业进行自主创新,政府对这一领域进行宏观调控,财税政策作为宏观经济调控的重要工具与手段,对于促进中小企业的自主创新,无疑具有相当重要的作用。然而,虽然改革开放以来我国制定的一系列财税政策,对中小企业的技术创新起到了一定的积极作用,但总的来说我国现行支持中小企业自主创新的财税政策还没有形成一个针对中小企业自主创新特点的,贯穿整个创新过程的财税政策体系。
本文在对中小企业以及自主创新内涵界定的基础上,借鉴国外政府利用财税政策促进中小企业自主创新的经验,结合中小企业进行自主创新的政策需求和我国现行促进中小企业自主创新的财税政策供给,提出了完善我国促进中小企业自主创新的财税政策建议,即:针对中小企业自主创新过程的研究开发阶段和产业化阶段的特点和政策需求,分别完善并制定相关的财税政策,从而形成一个比较全面的促进中小企业自主创新的财税政策体系。
Innovation is the lifeblood and soul of socio-economic development. Constructing an innovation-oriented country is a major strategic decision made by the CPC Central Committee and the State Council while grasping the overall situation in the world and looking into the future. Autonomous innovation is of great significance for comprehensively implementing the scientific viewpoint of development, promoting economic growth and optimization of the industrial structure and improving social innovation capability. Enterprises are the mainstay of autonomous innovation. Small and medium sized enterprises (SMEs), which account for the majority of all the enterprises, are an important component of the national innovation system and an important innovation force. In recent years the important role of SMEs of promoting economic development has been generally recognized by all countries. It has become common practice in all countries to attach great importance to the development of SMEs and to elevate it to a strategic level. Similarly in China, after 20 years of reform and opening up, SMEs are also increasingly become an important economic component. At present, SMEs account for 99% of all enterprises in China, which employ about 75% of urban and rural labor, and the added value accounts for approximately 60% of GDP and the taxes around 40%. Thus the SMEs have played a pivotal role in the national economy. After five years into the WTO, we are facing increasing foreign competition in the market. Therefore, vigorously developing SMEs and enhancing their innovative ability and competitiveness are imminent.
In view of SMEs’major role in the socio-economic development and the existence of market failures in the process of enterprises autonomous innovation, it’s difficult to encourage SMEs to innovate independently simply on the basis of the market allocation of resources. Thus the government’s macro-regulation and control in this area, with tax policy the most important macroeconomic tools and means, will undoubtedly have an important role for the promotion of autonomous innovation of SMEs. However, although a series of finance and tax policies since the reform and opening of China has played a positive role on the technological innovation of SMEs, on the whole our existing finance and taxation policies supporting SME autonomous innovation are merely embodied in individual taxes or preferential policies, and we haven’t formed a system of finance and tax policies which is directed towards SMEs’characteristics and runs through the entire process of innovation.
In this paper, on the basis of defining SME and autonomous innovation connotation, borrowing ideas from foreign governments’experiences in using taxation policies to promote SMEs autonomous innovation and referring to SMEs’policy demands in the process of autonomous innovation and China’s current supply of policies in this respect, the writer puts forward some proposals of perfecting the system of finance and taxation policies for promoting SME autonomous innovation, namely: Aiming at the SMEs’characteristics and needs of policies in the stage of research and development stage and industrialization in the process of autonomous innovation, respectively refine and develop the relevant finance and taxation policies, thereby creating a more comprehensive finance and taxation policy system of promoting SMEs’autonomous innovation.
引文
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[2] Solow, R.M.,A contribution to the theory of economic growth, Quarterly Journal of Economics,Vol.94,1986
[3] Baumol, W.J, Blackman, S.A.B.&Wollff, E.N, Productivity and American leadership ,Cambridge ,Ma :MIT Press,1989.
[4]L.L.Pasinetti, Structural Change and Economic Growth, Cambridge University Press, 1981
[5] Acs,Z.J. and Audretsch, D. B. :Innovation and Small Firms, The MIT Press Cambridge, Massachusetts London,England,1990.
[6]夏杰长.经济发展与财税政策.第 1 版.北京:中国城市出版社,2002,101
[7]胡晓鹏.中国学界关于自主创新问题的观点论争与启示.财经问题研究,2006(6)9-11
[8]夏杰长,尚铁力.自主创新与税收政策:理论分析、实证研究与对策建议.税务研究,2006,(6):7
[9]谭贤楚.国家创新战略的一种模式——自主创新的机理、主体及环境研究:东南大学,2004,6
[10]陈德铭,周三多.中小企业竞争力研究.第 1 版.南京:南京大学出版社,2003,1
[11]Oswalds Jones; Competitive Advatage in SMES; Oragnising for Innovation and Change,2003
[12]陈琪,张光明,张丹等.企业科技进步与经济增长研究.第 1 版.北京:中国经济出版社,2000,201-205
[13]刘溶沧,赵志耘.中国财政理论前沿Ⅱ.北京:社会科学文献出版社,2001,342-344
[14]黄学工.湖南省中小企业技术创新问题与对策分析.湖南有色金属,2005(2)
[15]欧新黔.提高中小企业自主创新能力.经济日报,2005年11月28日
[16]安沃·沙赫.促进投资与创新的财政激励.经济科学出版社2000,30-31
[17]马名杰.科技型中小企业政策需求调查分析. http://www.most.gov.cn/kjjr/kjjrlt/200508/t20050816_23976.htm,2005年8月3日
[18]郑诗锋.我国中小企业技术创新面临的问题及能力增强型路径的选择.兰州商学院学报,2006(4)86
[19]2005年创新基金年度报告.http://www.innofund.gov.cn/innofile/se_02_t2005_07.asp
[20]仇怡,郑毅.我国政府财政研发投入的现状与国际比较.财政研究,2006(3)80-81
[21]赵志耕.促进自主创新的税收政策——《实施〈国家中长期科学和技术发展规划纲要(2006～2020年)〉的若干配套政策》的税收政策分析.中国税务,2006(5)22-23
[22]岳树民,孟庆涌.构建税收激励机制提升企业自主创新能力和动力.税务研究,2006(6)12-13
[23]曲顺兰,路春城.完善财税政策促进自主创新.财政研究,2006(5)27-28
[24]雷致青.提高我国自主创新能力.税收研究资料,2006(6)
[25]范学宝.增强我国自主创新能力的税收政策探讨.税务研究,2006(6)21-23
[26]刘鑫.我国自主创新与产学研——主体合作视角的分析:上海社会科学院,2006,4,23
[27]沈木珠,徐升权.促进技术创新的政府采购政策研究.中国政府采购,2006(1)24-26
[28]柳士顺,凌文辁.中小企业对政府服务的诉求.中国中小企业,2006(12)37-38
[29]胡志坚,冯楚健.国外促进科技进步与创新的有关政策.科技进步与对策,2006(1)22-28
[30]于海洋.发达国家人才战略及对我国的启示.经济师,2005(6)12-15
[31]张强.韩国促进科技进步的举措.全球科技经济瞭望,2004(10)20-24
[32]毕克新,郭文刚.中小企业技术创新财税支持体系中外比较.科学学科与科学技术管理,2005(10)60-64
[33]国家税务总局税收科学研究所编译.外国税制概览.北京:中国税务出版社,2004,300-306
[34]刘溶沧,赵志耘,夏杰长.促进经济增长方式转变的财政政策选择.北京:中国财政经济出版社,2000,200
[35]Agmon, Tamir and Drobnick, Richard : Small Firms in Global Competition,Oxford University Press, England,1994
[36]李大明,尹磊.支持自主创新:税收政策比较——以韩国、印度、新加坡和台湾为例.涉外税务,2006(10)37-39
[37]徐鹏航.技术创新与企业竞争力.第1版.北京:中国经济出版社,1999,346-347
[38][36]Peter Slater, Paul Twyman, Michael Blackman. The Small Way for Patent Information to Help Small Firms[J].World Petent Information,2000(22):P340
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