促进R＆D活动的税收和补贴政策工具的有效搭配

现有的R＆D竞争方式、合作方式以及在此基础上的事前补贴措施或者与事后税收相互搭配的措施也只能在某种程度上改善R＆D活动的市场失灵，而无法带来社会所期望的结果，它们不能完全根治市场机制在激励R＆D活动方面所产生的失灵一即很难存在最优的市场结构驱动企业从事社会所期望的R＆D活动以及完全消除R＆D活动的知识溢出。既然R＆D活动所产生的市场失灵是由于市场结构和R＆D活动的溢出造成的，那么根治的“药方”也应遵从这一思路出发，对企业从事的R＆D活动进行事前补贴和事后补贴搭配：事前补贴主要弥补企业从事R＆D活动时信息溢出所带来的损失，事后补贴则主要解决市场结构导致创新产品竞争的不充分，这两种政策措施的有效搭配是为了试图消除R＆D活动在研究阶段以及开发阶段的市场失灵，以引导企业从事社会所期望的R＆D活动。

The Effective Combination of Tax and Subsidy Policy to Promote R&D Activities

Although the existing types of R&D competition and cooperation or on these based types of subsidy and tax policies may improve the inner failure of market system on some degree,they can not realize the socially desirable result,which they can not completely effect a radical cure of the market failure for encouraging the R&D activities,because there is not the optimal market structure to drive the firms engage the socially desirable R&D activities,and they can not completely eliminate the knowledge spillovers of R&D activities.Since the market failure of R&D activities are resulted by the market structure and the knowledge spillovers,we should eliminate the negative impact on the R&D activities.By this way we take some measure for imposing the ex ante and post subsidy on the firms' R&D activities,the ex ante subsidy mainly compensate the loss inflicted by the R&D spillovers,while the post subsidy mainly solve the insufficient competition of innovating products in the market system,and this police effectively arranging in pairs is trying for eliminating the market failure of R&D activities on the research stage and the development stage,so as to spur the firms realize the socially desirable R&D activities.