首页 | 本学科首页   官方微博 | 高级检索  
     检索      

财政扶持汽车产业自主创新研究——基于开征研发税的构想
引用本文:阳立高,廖进中,柒江艺.财政扶持汽车产业自主创新研究——基于开征研发税的构想[J].财经理论与实践,2009,30(4).
作者姓名:阳立高  廖进中  柒江艺
作者单位:湖南大学经济与贸易学院,湖南长沙,410082
基金项目:国家重大专项“中国汽车产业、经济和文化创新工程”资助项目
摘    要:汽车产业自主创新要取得长足进展,诸多要素中的关键在于有效融资和资源有效配置。但自主创新成果的公共物品属性使R&D融资市场失灵、项目申报的私人物品属性使财政R&D配置政府失灵、导致汽车产业R&D投入不足和R&D配置失效。从国家理性行为体假说出发,提出了开征研发税的构想,通过国家税收行为积累资金,创新R&D投入体制,加大财政扶持力度,促进汽车产业自主创新发展。

关 键 词:财政扶持  汽车产业  自主创新  国家理性行为体假说  研发税  

The Research on the Financial Supporting for the Independent Innovation of Domestic Automobile Industry——Based on the Idea of Collecting R&D Tax
YANG Li-gao,LIAO Jin-zhong,QI Jiang-yi.The Research on the Financial Supporting for the Independent Innovation of Domestic Automobile Industry——Based on the Idea of Collecting R&D Tax[J].The Theory and Practice of Finance and Economics,2009,30(4).
Authors:YANG Li-gao  LIAO Jin-zhong  QI Jiang-yi
Institution:Economics and Trade College;Hunan University;Changsha Hunan 410082
Abstract:Fund and using fund in the efficient way are the most important factors for the independent innovation of domestic automobile industry.However,the innovation achievements are public articles to some extent,which bring R&D financing market failure.And the project applying is a personal thing,which makes government failure on financial supporting location.That's the reason why input of R&D is always insufficient.The paper carries out the idea of collect R&D tax based on the hypothesis of nation reason behavio...
Keywords:Financial supporting  Automobile industry  Independent innovation  Hypothesis of nation reason behavior  R&D Tax  
本文献已被 CNKI 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号