财税政策激励企业技术创新的理论分析及其启示  

Theoretic Analysis of Fiscal and Tax Policies Inducing Enterprises Technological Innovation and Enlightenment

作　　者：马海涛[1] 许强[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《兰州商学院学报》2014年第2期78-83,共6页Journal of Lanzhou Commercial College

基　　金：教育部人文社会科学重点研究基地重大项目"中国税制改革中的风险问题研究"(11JJD790037)阶段研究成果

摘　　要：企业技术创新面临高风险性、不确定和信息不对称等难题,国家通过相应的财税政策鼓励与引导企业进行技术创新具有重要的社会现实意义。本研究表明,政府推动企业技术创新的财税政策主要有:在研发阶段与成果转化阶段,政府在政策上加大财政拨款、财政补贴、财政担保贷款等力度的同时,采取税收优惠鼓励和促使企业技术创新;而在产业化生产阶段,政府侧重于用税收优惠和政府采购支持企业技术创新。Technological innovation , which is faced with high risk , uncertainty , information asymmetries and other problems , requires appropriate fiscal and tax policies to encourage and guide enterprises to car-ry out technological innovation , which has the important practical significance .This study demonstrates that the fiscal and tax policies which is used to induce technological innovation by the government in -clude：at the R＆amp;D stage and transformation stage , the government increases the financial allocation , fi-nancial subsidies , guaranteed loans and other financial guarantees , while taking tax incentives to encour-age and promote technological innovation; and the government focues on tax incentives and government procurement to support technological innovation at the industrial production stage .

关 键 词：技术创新 财税政策 效应分析 

分 类 号：F810[经济管理—财政学]