激励企业研发创新的税制研究:国际经验借鉴
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摘要
科技创新的重要性不言而喻,但其所具有的公共物品特性往往导致研发投入不足,存在"市场失灵"等问题。为激励企业研发创新,越来越多的国家采用税收手段。近年来,中国企业研发相关税制发展十分迅速,但在深化改革的过程中仍存在一些问题,因此,有必要借鉴典型国家的最新经验。本文选取有代表性的发达国家、转型国家等进行重点分析,总结经验,认为中国激励企业研发创新的税制改革,应重点突出税收优惠的精准,增加中小企业、研发人员直接税收优惠力度等。
Technological innovation was self-evident,but its public goods nature often leads to insufficient R&D investment and problems such as"market failure". In order to encourage enterprise innovation,more and more countries adopt the R&D tax system. In recent years,the R&D tax system in China had developed rapidly,but there were still some problems. Therefore,it was necessary to draw lessons from the latest experience of typical countries. This article selects representative developed countries and transition countries for key analysis. It was concluded that the reform of Chinese enterprise R&D tax system should focus on the precision of tax incentives,increase the direct tax incentives for SMEs,R&D personnel,etc.
Technological innovation was self-evident,but its public goods nature often leads to insufficient R&D investment and problems such as"market failure". In order to encourage enterprise innovation,more and more countries adopt the R&D tax system. In recent years,the R&D tax system in China had developed rapidly,but there were still some problems. Therefore,it was necessary to draw lessons from the latest experience of typical countries. This article selects representative developed countries and transition countries for key analysis. It was concluded that the reform of Chinese enterprise R&D tax system should focus on the precision of tax incentives,increase the direct tax incentives for SMEs,R&D personnel,etc.
引文
[1]冯海波,刘胜.所得课税、风险分担异质性与创新[J].中国工业经济,2017(8):138-155.
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[3]YANG C H,HUANG C H,HOU C T. Tax incentives and R&D activity:Firm-level evidence from Taiwan[J].Research policy,2012,41(9):1578-1588.
[4]STRAATHOF B,GAILLARD-LADINSKA E,KOX H,et al. A study on R&D tax incentives[J].Taxation and customs union working paper,2014:1725-7565.
[5]陈林峰.中国现行激励企业技术创新税收政策评析[J].税务研究,2017(3):38-42.
[6]魏世杰.中国创新政策体系存在的问题和完善思路[J].中国科技论坛,2017(2):5-10.
[7]OECD,OECD review of national R&D tax incentives and estimates of R&D tax subsidy rates,2016[J].Working paper,2017.
[8]OECD,Tax policy reforms 2017:OECD and selected partner economies[EB/OL]. 2017. 9,http://dx. doi. org/10. 1787/9789264279919-en.
[9]ALSTADSTER A,BARRIOS S,NICODME G,et al. Patent boxes design,patents location and local R&D[J]. Taxation papers,2015.
[10]MOHNEN P,VANKAN A,VERSPAGEN B. Evaluating the innovation box tax policy instrument in the Netherlands,2007-13[J].Oxford review of economic Policy,2017(33):141-156.
[2]KASAHARA H,SHIMOTSU K,SUZUKI M. Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003[J].Journal of the Japanese&international economies,2014,31(C):72-97.
[3]YANG C H,HUANG C H,HOU C T. Tax incentives and R&D activity:Firm-level evidence from Taiwan[J].Research policy,2012,41(9):1578-1588.
[4]STRAATHOF B,GAILLARD-LADINSKA E,KOX H,et al. A study on R&D tax incentives[J].Taxation and customs union working paper,2014:1725-7565.
[5]陈林峰.中国现行激励企业技术创新税收政策评析[J].税务研究,2017(3):38-42.
[6]魏世杰.中国创新政策体系存在的问题和完善思路[J].中国科技论坛,2017(2):5-10.
[7]OECD,OECD review of national R&D tax incentives and estimates of R&D tax subsidy rates,2016[J].Working paper,2017.
[8]OECD,Tax policy reforms 2017:OECD and selected partner economies[EB/OL]. 2017. 9,http://dx. doi. org/10. 1787/9789264279919-en.
[9]ALSTADSTER A,BARRIOS S,NICODME G,et al. Patent boxes design,patents location and local R&D[J]. Taxation papers,2015.
[10]MOHNEN P,VANKAN A,VERSPAGEN B. Evaluating the innovation box tax policy instrument in the Netherlands,2007-13[J].Oxford review of economic Policy,2017(33):141-156.