战略性新兴企业自主创新的税收政策有效性评价研究  

Research on the Effectiveness Evaluation of Tax Policy to Strategic Emerging Enterprises' Independent Innovation

作　　者：王宏起[1] 孙继红[1] 李玥[1] 

机构地区：[1]哈尔滨理工大学管理学院,黑龙江哈尔滨150080

出　　处：《中国科技论坛》2013年第6期63-69,共7页Forum on Science and Technology in China

基　　金：国家自然科学基金项目(71173062);国家软科学计划项目(2010GXS5D198);高校博士点专项科研基金项目(20112304120010);黑龙江省科技攻关项目(GC12D212;GZ11D209);黑龙江省哲学社会科学项目(11C033);哈尔滨理工大学青年基金项目(2011YF054)

摘　　要：税收政策作为中国创新政策体系的必要组成部分,对提高企业自主创新积极性、加大研发投入力度、促进科技成果转化都具有重要作用。结合中国战略性新兴企业自主创新特点与需求,从税收政策布局合理性、政策工具科学性、政策柔性以及政策实施等方面构建企业自主创新的税收政策有效性评价指标体系,结合模糊Borda数方法设计基于规则的政策有效性评价方法,对中国现行税收政策促进战略性新兴企业自主创新的有效性进行评价,为政府部门优化现行税收政策体系,以推动战略性新兴产业创新发展提供方法支持和决策借鉴。As an essential part of innovation policy system, tax policy has important function for enterprises to improve independent in- novation initiative, increase R＆D input and promote scientific and technical achievements transformation. Combining with the character- istic and requirement of strategic emerging enterprises＇ independent innovation, the effectiveness evaluation index system of tax policy promoting enterprises＇ independent innovation, is constructed upon policy layout rationality, policy tool scientificity, policy flexibility, and policy implemention. Then the policy effectiveness evaluation method based on rules and Fuzzy Borda Number Analytical Method is designed to evaluate China＇s current tax policy effectiveness in promoting strategic emerging enterprises＇ independent innovation. It pro- vides the method support and decision-making reference for government department to optimize the tax policy system in order to drive strategic emerging industry innovation and development forward.

关 键 词：自主创新 税收政策 有效性评价 战略性新兴企业 

分 类 号：F812.0[经济管理—财政学]