台湾地区创新税收优惠政策的变迁、效应及启示  

The Change, Effect and Enlightenment of the Innovation Tax Incentives Policy in Taiwan

作　　者：王春元 Wang Chunyuan

机构地区：[1]浙江财经大学财政税务学院

出　　处：《台湾研究》2019年第4期86-94,共9页Taiwan Studies

基　　金：国家自然科学基金面上项目“激励众包网络化创新的知识产权制度研究”（7157030497）;浙江省哲学社会科学常规性重点课题“浙江省财政科技投入对产业转型升级的效应研究：基于R&D投入的视角”（16NDJC020Z）;杭州市哲学社会科学规划常规性立项课题“融资约束视角下税收优惠对企业自主创新的激励效应研究”（Z17JC083）

摘　　要：创新税收优惠政策能刺激企业加大研发投入力度,激发企业自主创新。我国台湾地区的产业创新以及转型升级与创新税收优惠政策密不可分。台湾地区的创新优惠政策政策与不同时期的内外部环境以及该时期的发展目标联系在一起。税收优惠政策也随着时代的变迁由产业别发展到功能别,并更加注重整体投资环境的改善,对贫瘠地区的倾向性也较为明显,这些都较好地诠释了税收的公平性。然而,台湾地区的创新税收优惠政策的行业特征明显,长期效应并不显著,在执行过程中也暴露出效率低下方面的问题。因此,我国创新税收优惠政策有必要以此为鉴,要立足于本国国情,在实践中不断优化和完善优惠政策,并设计科学合理的纳税评估系统,为我国创新驱动发展战略的实现提供政策支持。Innovation tax incentives could stimulate enterprises to increase R&D investment, and to inspire self-independent innovation. The industrial innovation and transformation and upgrading of Taiwan in China are closely related to the innovation of tax incentives. The policy of preferential policies in Taiwan is related to the internal and external environment of different periods and the development goals of this period. The preferential tax policy changes with the times from the “industry” to “function”, and pays more attention to improve the overall investment environment. The tendency of barren areas is also more obvious. All of these are the better interpretation of the fairness of the tax. However, the industry characteristics of the innovative tax incentives in Taiwan Region are obvious, and the long-term effect is not significant, and the problems of low efficiency in the implementation process are also exposed. Therefore, China’s innovation tax incentives policy is necessary to take Taiwan’s as a warning, but it should be based on national conditions. At the mean while, it also should optimize and improve the preferential policies in practice, and design a scientific and reasonable tax assessment system, in order to provide policy support to achieve driven development strategy for China’s innovation.

关 键 词：创新 税收优惠 税收抵减 研究与发展 纳税评估系统 

分 类 号：D618[政治法律—政治学] F127[政治法律—中外政治制度]