提升科技型小微企业创新能力的财税政策分析

科技型小微企业是促进经济发展的重要力量,我国政府有必要加快发展科技型小微企业,提升科技创新能力,形成战略性新兴产业,调整优化经济结构。本文分析了我国科技型小微企业的概念以及划分标准,从培育科技型小微企业创新能力的视角,全面梳理了我国相关财税政策。我国科技型小微企业存在创新能力不强、研发成果不多、成果转化率较低和创新产品较少的问题。政府部门要创建良好的政务环境,发挥税收优惠政策的激励作用,进一步减轻企业税费负担和规范小微企业的会计行为,达到提升科技型小微企业创新能力的最终目的。     

支持中小企业发展的财税政策研究

近年来,基于中小企业所存在的先天劣势及发挥的重要作用,我国政府出台了一系列的财税政策对中小企 业加以支持并取得了一定成效。但目前我国中小企业仍面临发展困境,支持中小企业发展的财税政策仍存在一定问 题。本文在对这些问题分析的基础上提出了相应的对策建议,以期为支持中小企业发展的财税政策提供参考。     

创新激励:公共财税政策的工具选择

自主创新是一国兴旺发达的不竭动力,是国与国之间科技竞争的焦点。由于技术创新存在市场失灵,所以政府有必要利用政策工具实施干预,以促进本国自主创新事业的发展。从我国实施自主创新政策选择的必要性分析入手,通过对技术创新的理论剖析,得出政府必须运用财税政策实施干预,以及如何进行自主创新导向的财税政策选择。     

促进企业技术创新的财税政策变迁及未来取向

1978以来,我国逐步实施了27项科技财税政策,国家财政和企业科技投入和科技产出的总量水平不断提高,但科技投入和科技产出的总体水平还不高,还存在增值税不利于企业科技创新、税收优惠政策对科技创新的导向作用不强等问题。为加速我国科技创新和进一步促进企业成为技术创新的主体,本文从制定实施细则、落实具体政策、鼓励企业的研发投入,创造条件进行增值税改革和完善配套政策等方面提出对策。     

财税政策对企业自主创新的支持效应分析

多样化的支持企业自主创新的财税政策工具在实践中的作用有效性研究可以为政策的优化提供参考。文章以福建省若干企业的调查数据为基础,对当前福建省支持企业自主创新的主要财税政策在实践中的作用有效性进行实证分析,得出如下结论：政府的财税支持政策对企业的自主创新活动产生了正向的激励效应;企业对财政激励政策支持其自主创新的有效性评价高于税收优惠政策;支持企业自主创新的所得税相关优惠政策在实践中应用最广;企业对间接税收优惠政策支持效应的评价大于直接优惠政策;行业特点影响着不同财税支持政策的作用效果;企业对享受政策带来效益与成本的比较、政府部门服务质量、企业运用政策的能力是影响企业申请和享受财税支持政策主动性意愿的关键因素。提高企业自主创新财税支持政策的作用有效性需要进一步优化政策设计、营造宽松公平的支持企业创新的环境、增强企业运用财税政策的能力。     

推动小微企业创新成长的精确财税政策

万众创新的环境下,我国小微企业的飞速发展极大推动了创新研发方面的进步,政府也相继出台一系列行之有效的财税政策。但研究发现由于政策力度、范围和小微企业自身限制性等因素,部分政策的落实仍不够完善。为改善上述问题,文章利用Pyt hon整理出2019—2021年财税政策,分析提出“广泛化、精确化、透明化、体系化”建议来进一步精确财税政策具体实施内容,推动小微企业创新绩效。     

境外投资财税激励政策的国际比较及借鉴

基于境外投资对于投资国在产业升级、对外贸易、资源利用等诸多方面所产生的积极效应,众多发达国家如美国、德国、法国及一些新兴发展中国家都纷纷制定了一系列激励对外投资的财税政策,对其境外投资起到了一定的推动作用,这对正在大力推行和实施"走出去"战略的我国有着明显的借鉴意义.     

企业研发投资财税激励检验的实证分析

本文基于企业投资行为的理论框架,运用企业R&D投资行为模型分析财税政策对企业研发投资行为的影响机理,同时对我国2000—2009年财政税收激励政策以及大中型工业企业的研发投入情况进行实证检验,目的在于对我国激励企业研发活动财税政策的实施效果进行理论与实证的对比性分析。研究结果表明,我国税收优惠政策和政府采购政策对企业的研发投入有明显的激励效应,此项政策需要继续加强,而我国的财政科技投入政策在规模和方式等方面需要进一步完善。     

财税政策对科技型小微企业创新能力的影响分析

在当前国民经济中,科技型小微企业起着越来越显著的作用。文章首先分析了目前我国科技型小微企业主要面临的影响其创新能力的一些因素,并研究了国外发达国家对科技型小微企业采取的相关财税政策。最后结合我国实际并在借鉴国外经验的基础上,在适当减少政府对金融市场干预、加大政府财政补贴、倾斜政府采购、采取税收优惠措施以及完善社会化服务体系等方面提出了相关建议。     

The incentive effect of fiscal equalization transfers on tax policy

A theoretical analysis considers the impact of a typical system of redistributive “fiscal equalization” transfers on the tax effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base reduces those transfers, might be positively associated with the local tax rate while the volume of grants received is likely to be inversely related to the tax rate. These predictions are tested in an empirical analysis of the tax policy of German municipalities. In order to identify the incentive effect the analysis exploits discontinuities in the rules of the fiscal equalization system as well as policy changes. The empirical results support the existence of an incentive effect, suggesting that the high marginal contribution rates induce the municipalities to set significantly higher business tax rates compared with a situation without fiscal equalization.     

The effect of fiscal system reform on fiscal policy outcomes

We investigate how reform in governmental accounting affects fiscal policy outcomes including debt, balance, and fiscal transparency. Since a change from cash to accrual accounting can be regarded as a natural experiment among governments, a fixed-effects model is exploited. We discover that the change diminishes debt in developed countries, but expands it in less-developed ones, with strong effects in highly indebted countries. The change improves balance in developed countries and worsens it in less-developed countries, which is significant for developed countries with large deficits. Transparency is improved only in less transparent developed countries.     

高科技企业享受税收优惠政策的研究

随着科学技术的不断发展,科技创新对国家的影响力越来越大,科学技术成为了各国增强综合国力、提升国际竞争力的着眼点。近年来我国对科技创新与高科技公司有较高的重视,对科技企业的扶持力度越来越大,出台了一系列的优惠性政策。在我国调整产业结构的背景下,高科技公司有重要的时代责任,科技发展也成为了推动国家经济发展的主要动力之一。国家在财政、税收、金融方面都对高科技公司有一定的扶持,以强化高科技公司的发展。税收政策对企业发展有导向性作用,相关部门颁布了一系列针对高科技公司的税收优惠政策,在高科技公司的企业所得税、个人所得税、增值税中都有一定体现,有效降低了高科技公司的税收负担。随着科技创新的不断发展,税收优惠政策在不同阶段、不同条件下实施也有一定的差异,因此对高科技公司税收优惠政策进行研究,有助于科技公司充分享受税收优惠政策,增强企业的竞争力。     

我国企业技术创新能力评价研究

企业技术创新能力的提升是增强我国自主创新能力的战略重点。文章通过对我国企业技术创新过程分析,给出企业技术创新能力概念,构建评价企业技术创新能力的神经网络模型和评价指标体系,为我国企业技术创新能力评价和提升技术创新能力提供了理论依据和新方法。     

北京市乡镇企业技术创新调研报告

技术创新经济学起源于20世纪50年代,基于对“里昂惕夫之迷” 的合理解释而发展成为一个独立的、重要的经济学分支,其中,企业技术创新问题一直是国外经济学家研究的重点和热点问题之一。1979年,德国首先对企业技术创新状况进行调查,把理论研究转向面向企业的应用研究,其他国家如加拿大、法国、英国、西班牙、美国、意大利、芬兰、挪威、瑞典、澳大利亚等也大都在1979-1989年间开展了企业技术创新调查。     

The evasion of fiscal and labor regulations: Firm behavior and optimal tax policy

Firms face many fiscal and labor regulations, but they may evade these legal requirements in several different ways. We develop a model that captures these two types of evasion decisions and unlike existing literature assume firms can evade labor regulations independently from income tax responsibilities. We characterize firms’ entry and evasion behavior and find that the design of the tax system can generate both positive and negative correlations between evasion decisions consistent with what is observed empirically. We then characterize optimal government policies given the firms’ decisions. We obtain intuitive optimal tax rules that highlight the trade‐offs the government faces when firms have multiple margins on which to evade.     

Process and risk analysis about enterprises technological innovation

Successful innovation is so important that enterprise scientifically manages the process and risk of technological innovation. Firstly, the process of innovation is generalized to seven stages including formation of innovation idea, investigation and evaluation, research and development, middle test, mass production, marketing and selling, after service and feedback. Secondly, the origin of risk in the process of innovation is analyzed. The purpose is to help enterprise identify risk and take countermeasure to minimize the potential loss and maximize the potential income.     

Efficient decentralized fiscal and environmental policy: A dual purpose Henry George tax

One consequence of decentralized responsibility to set tax policy and environmental standards is that local governments might try to attract industry and jobs by underproviding local public goods with lower taxes or lax environmental standards or both. But if local authorities exploit fixed property site (i.e., land) taxation to fund local public goods, affect firm migration, and internalize potential local emission rents, herein we find decentralized efficiency is supported. This result reflects a dual form of the classic Henry George theorem previously overlooked.     

The Damoclean tax and innovation

The paper presents a novel tax that is designed to improve the performance of research and development (R&D) investments. Ideally, the tax allows the technical efficiencies of monopoly while bringing about the desirable effects of the competitive pressure of R&D rivalry. Thus, with the tax, the state can sanction a monopoly of R&D investment in order to attain technical efficiencies and yet avoid the underinvestment in R&D that would result without competitive pressures. A critique of the tax emphasizes the problems of implementing it and offers a more practical alternative that would achieve the same desirable effects.     

Collaboration and innovation: An empirical study of Indian technological enterprises

In 2010, the Indian government declared 2010–2020 to be the ‘Decade of Innovation’ and established the State Innovation Councils and Sectoral Innovation Councils to encourage and facilitate innovation by technological firms. In this paper, we study the relationship between collaboration and innovation in a cross‐section of Indian firms, paying particular attention to the impact of the innovation councils. Our results suggest that domestic collaborations have an important impact on firm innovation, as do the innovation councils, but that the impact of the councils is less for firms that collaborate.