促进创新的个人所得税制改革思考
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摘要
创新驱动离不开人才驱动。个人所得税作为政府调节收入分配的主要政策工具对创新的影响不容忽视。本文在分析创新内涵的基础上,从公共品属性、正外部性和风险性三个方面探讨了个人所得税促进创新的必要性,认为现行税制缺少对文化创新的激励、科技创新优惠"重成果、轻过程"不利于刺激创新投资、对创新人才倾斜力度不够、立法层级较低影响了政策的权威性等,建议通过扩大文化创新激励范围、优化科技创新优惠形式、提高立法权威性等措施进一步优化个人所得税制。
Innovation is inseparable from talent. Personal income tax, as the main policy tool for the government to regulate income distribution, has an important impact on innovation. On the basis of analyzing the connotation of innovation, this paper discusses the necessity of personal income tax to promote innovation from three aspects: public goods attribute, positive externality and risk. The paper argues that the current tax system lacks incentives for cultural innovation, and the preferential preferences for scientific and technological innovation lay stress on achievements and neglect process, which are not conducive to stimulating innovation investment. Besides, insufficient incentives for innovative talents and low legislative level affect the authority of the policy. The paper proposes to further improve the measures such as expanding the scope of cultural innovation incentives, optimizing the form of preferential scientific and technological innovation, and improving the authority of legislation,so as to optimize the personal income tax system.
Innovation is inseparable from talent. Personal income tax, as the main policy tool for the government to regulate income distribution, has an important impact on innovation. On the basis of analyzing the connotation of innovation, this paper discusses the necessity of personal income tax to promote innovation from three aspects: public goods attribute, positive externality and risk. The paper argues that the current tax system lacks incentives for cultural innovation, and the preferential preferences for scientific and technological innovation lay stress on achievements and neglect process, which are not conducive to stimulating innovation investment. Besides, insufficient incentives for innovative talents and low legislative level affect the authority of the policy. The paper proposes to further improve the measures such as expanding the scope of cultural innovation incentives, optimizing the form of preferential scientific and technological innovation, and improving the authority of legislation,so as to optimize the personal income tax system.
引文
[1]冯海波,刘胜.所得税、风险分担与创新[J].中国工业经济,2017(8).
[2]胡文龙.我国当前创新经济存在的问题[J].中国流通经济,2017(9).
[3]许多奇.税制改革与创新驱动发展战略[J].中国社会科学,2018(3).
[4]李春根,陈文美.深化税制改革在建设创新型国家中的重要作用[J].税务研究,2018(3).
[5]赵惠.中小高企转增股本个人所得税政策实施效果评估及对策研究—基于合芜蚌自主创新示范区调查研究[J].科技与产业,2018(3).
[6]傅家骥.工业技术经济学[M].北京:清华大学出版社,1986.
[7]赵玉林.创新经济关学[M].北京:中国经济出版社,2006.
[8] William M. Gentry and R. Glenn Hubbard.“Success Taxes”,Entrepreneurial Entry, and Innovation[C].Innovation Policy and the Economy, 2005(5).
[9] Solo, C. S. Innovation in the Capitalist Process:A Critique of the Schumpeterian Theory[J].Quarterly Journal of Economics,1951(65).
[10] Philippe Aghion and Peter Howitt. Endogenous Growth Theory[M].Cambridge:The MIT Press,1997.
[11]于洋.美国研发税收抵免政策—撬动企业持续创新的支点[J].全球科技经济望,2017(6).
[12]薛薇.日本的“天使税制”及其启示[J].全球科技经济望,2015(1).
[13]刘尚希.用友好型税制激励社会创新[N].北京日报, 2016-12-05(18).
[14] Theodore W. Schultz. Human Capital Investment and Urban Competitiveness[J].The American Economic Review, 1961(51).
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(2)Barnett HG. Innovation:The Basic of Culture Change[M].New York:McGraw-Hill,1953:7.
(1)约瑟夫·熊彼特.经济发展理论[M].北京:商务印书馆,1990:73-74.
(2)牧之,赵凡禹.经济学经典名言的智慧[M].北京:新世界出版社,2011:399-400.
(3)陶骅,徐黎鹰,刘中元等.发展经济学理论与实践启示录[M].上海:上海人民出版社,1993:29.
(4)习近平的创新观[EB/OL].(2018-08-10)[2018-09-10].http://www.chinanews.com/gn/2018/08-10/8596075.shtml.
(5)习近平在中国科学院第十九次院士大会、中国工程院第十四次院士大会上的讲话.[EB/OL].(2018-05-28)[2018-09-10].http://www.xinhuanet.com/politics/2018-05/28/c_1122901308.htm.
(6)Edwin Mansfield.Tax Policy and Innovation[J].Science,1982(215).
(7)理查德·R.纳尔逊,悉尼·G.温特.经济变迁的演化理论[M].北京:商务印书馆, 1997:113-124.
(8)何振华,李知之,林建荣.经合组织:世界税制改革呈现六大趋势[N].中国税务报, 2017-10-10.
(9)EY.2018 Global Outlook for Tax policy[EB/OL].[2018-09-10].https://www.ey.com/Publication/vwLUAssets/EY-2018-global-outlook-for-tax-policy/$File/EY-2018-global-outlook-for-tax-policy.pdf.
(1)Freeman C.The Economics of Industrial Innovation[M].London:Pinter,1982:27.
(2)Paul Beije.Technological Change in the Modern Economy:Basic Topics and New Developments[M].Cheltenham:Edward Elgar,1998:100.
(3)许多奇.税制改革与创新驱动发展战略[J].中国社会科学,2018(3).
(4)贾旭东.文化创新的政府干预与公共财政[EB/OL].[2018-09-10].http://www.docin.com/p-2032658764.html.
(1)张世君,王燕燕.韩国文化创意产业的税收制度[J].税务研究,2015(11).
(2)白如纯,唐永亮.试析“酷日本”战略及其影响[J].国际论坛,2017(1).
(3)李本贵.促进文化产业发展的税收政策研究[J].税务研究,2010(7).
(4)湛志伟.加拿大对文化产业的税收优惠[N].光明日报,2013-05-02(16).
(5)OECD国家鼓励创新财税政策新趋势[EB/OL].(2017-09-08)[2018-09-10].http://www.chinatax.gov.cn/2013/n31886/n37074/n37075/c2815646/content.html.
(6)于洋.美国研发税收抵免政策—撬动企业持续创新的支点[J].全球科技经济望,2017(6).
(7)薛薇.日本的“天使税制”及其启示[J].全球科技经济望,2015(1).
(8)李春根,陈文美.深化税制改革在建设创新型国家中的作用[J].税务研究,2018(3).
(1)刘尚希.用友好型税制激励社会创新[N].北京日报, 2016-12-05(18).
(2)Michael J. Graetz and Rachael Doud. Technological Innovation International Competition and the Challenge of International Income Taxation[J].Columbia Law Review,2013(113).
(3)Deloitle.Survey of Global Investment and Innovation Incentives in 2015[EB/OL].[2018-09-10].https://www2.deloitle.com/us/en/pages/tax/articles/global-survey-of-investment-and-innovation-incentives.html.
(4)杨丽,王晓晓.“一带一路”背景下我国与中东欧国家文化产业国际竞争力比较分析[J].经济与管理评论,2018(4).
(5)Deloitle.Survey of Global Investment and Innovation Incentives in 2017[EB/OL].[2018-09-10].https://www2.deloitte.com/us/en/pages/tax/articles/global-survey-of-investment-and-innovation-incentives.html.
[2]胡文龙.我国当前创新经济存在的问题[J].中国流通经济,2017(9).
[3]许多奇.税制改革与创新驱动发展战略[J].中国社会科学,2018(3).
[4]李春根,陈文美.深化税制改革在建设创新型国家中的重要作用[J].税务研究,2018(3).
[5]赵惠.中小高企转增股本个人所得税政策实施效果评估及对策研究—基于合芜蚌自主创新示范区调查研究[J].科技与产业,2018(3).
[6]傅家骥.工业技术经济学[M].北京:清华大学出版社,1986.
[7]赵玉林.创新经济关学[M].北京:中国经济出版社,2006.
[8] William M. Gentry and R. Glenn Hubbard.“Success Taxes”,Entrepreneurial Entry, and Innovation[C].Innovation Policy and the Economy, 2005(5).
[9] Solo, C. S. Innovation in the Capitalist Process:A Critique of the Schumpeterian Theory[J].Quarterly Journal of Economics,1951(65).
[10] Philippe Aghion and Peter Howitt. Endogenous Growth Theory[M].Cambridge:The MIT Press,1997.
[11]于洋.美国研发税收抵免政策—撬动企业持续创新的支点[J].全球科技经济望,2017(6).
[12]薛薇.日本的“天使税制”及其启示[J].全球科技经济望,2015(1).
[13]刘尚希.用友好型税制激励社会创新[N].北京日报, 2016-12-05(18).
[14] Theodore W. Schultz. Human Capital Investment and Urban Competitiveness[J].The American Economic Review, 1961(51).
(1)United States Chamber Foundation.Innovation Drives Economic Growth[EB/OL].(2017-01-16)[2018-08-26].http://www.mavendale.com/innovation-drives-economic-growth/.
(2)Barnett HG. Innovation:The Basic of Culture Change[M].New York:McGraw-Hill,1953:7.
(1)约瑟夫·熊彼特.经济发展理论[M].北京:商务印书馆,1990:73-74.
(2)牧之,赵凡禹.经济学经典名言的智慧[M].北京:新世界出版社,2011:399-400.
(3)陶骅,徐黎鹰,刘中元等.发展经济学理论与实践启示录[M].上海:上海人民出版社,1993:29.
(4)习近平的创新观[EB/OL].(2018-08-10)[2018-09-10].http://www.chinanews.com/gn/2018/08-10/8596075.shtml.
(5)习近平在中国科学院第十九次院士大会、中国工程院第十四次院士大会上的讲话.[EB/OL].(2018-05-28)[2018-09-10].http://www.xinhuanet.com/politics/2018-05/28/c_1122901308.htm.
(6)Edwin Mansfield.Tax Policy and Innovation[J].Science,1982(215).
(7)理查德·R.纳尔逊,悉尼·G.温特.经济变迁的演化理论[M].北京:商务印书馆, 1997:113-124.
(8)何振华,李知之,林建荣.经合组织:世界税制改革呈现六大趋势[N].中国税务报, 2017-10-10.
(9)EY.2018 Global Outlook for Tax policy[EB/OL].[2018-09-10].https://www.ey.com/Publication/vwLUAssets/EY-2018-global-outlook-for-tax-policy/$File/EY-2018-global-outlook-for-tax-policy.pdf.
(1)Freeman C.The Economics of Industrial Innovation[M].London:Pinter,1982:27.
(2)Paul Beije.Technological Change in the Modern Economy:Basic Topics and New Developments[M].Cheltenham:Edward Elgar,1998:100.
(3)许多奇.税制改革与创新驱动发展战略[J].中国社会科学,2018(3).
(4)贾旭东.文化创新的政府干预与公共财政[EB/OL].[2018-09-10].http://www.docin.com/p-2032658764.html.
(1)张世君,王燕燕.韩国文化创意产业的税收制度[J].税务研究,2015(11).
(2)白如纯,唐永亮.试析“酷日本”战略及其影响[J].国际论坛,2017(1).
(3)李本贵.促进文化产业发展的税收政策研究[J].税务研究,2010(7).
(4)湛志伟.加拿大对文化产业的税收优惠[N].光明日报,2013-05-02(16).
(5)OECD国家鼓励创新财税政策新趋势[EB/OL].(2017-09-08)[2018-09-10].http://www.chinatax.gov.cn/2013/n31886/n37074/n37075/c2815646/content.html.
(6)于洋.美国研发税收抵免政策—撬动企业持续创新的支点[J].全球科技经济望,2017(6).
(7)薛薇.日本的“天使税制”及其启示[J].全球科技经济望,2015(1).
(8)李春根,陈文美.深化税制改革在建设创新型国家中的作用[J].税务研究,2018(3).
(1)刘尚希.用友好型税制激励社会创新[N].北京日报, 2016-12-05(18).
(2)Michael J. Graetz and Rachael Doud. Technological Innovation International Competition and the Challenge of International Income Taxation[J].Columbia Law Review,2013(113).
(3)Deloitle.Survey of Global Investment and Innovation Incentives in 2015[EB/OL].[2018-09-10].https://www2.deloitle.com/us/en/pages/tax/articles/global-survey-of-investment-and-innovation-incentives.html.
(4)杨丽,王晓晓.“一带一路”背景下我国与中东欧国家文化产业国际竞争力比较分析[J].经济与管理评论,2018(4).
(5)Deloitle.Survey of Global Investment and Innovation Incentives in 2017[EB/OL].[2018-09-10].https://www2.deloitte.com/us/en/pages/tax/articles/global-survey-of-investment-and-innovation-incentives.html.