论税收手段对企业自主创新的激励作用——基于技术进步路径的视角

Research on the Mechanism of Tax Incentives to Enterprise Technology Innovation Capital Investment: From the Perspective of Technological Progress Path

金融危机爆发之后全球经济复苏乏力,各国在努力寻找支撑本国经济的新增长点的过程中,对技术创新的核心驱动地位形成了共识。本文从技术进步路径的角度,分析了引进购买式技术赶超路径对技术后发国家的企业自主技术创新的资本投入所形成的约束。税收作为政府参与企业资本积累和资本再循环过程的重要调节手段,为了激发企业技术创新的积极性,有必要研究税收对企业创新资本投入的激励机制。文章指出,引进购买式技术赶超路径使得企业的技术创新资本投入具有双重成本,而与技术进步发展水平相适应的税收激励措施,能够帮助企业打破技术进步路径对技术创新资本投入的锁定效应。

Under the background of global weak recovery and the progress of trying to find a new power in the wake of the 2007-2008 financial crisis, the consensus on the core driving force of technology innovation has been formed and strengthened. From the perspective of technological progress path, this paper mainly discusses the restriction of technological progress path on the technology innovation capital investment of technology latecomer countries. As taxation participating in the capital accumulation and recycling for government, for stimulating the enthusiasm it is necessary to analysis the mechanism of tax incentive to enterprise technology innovation capital investment. It is deliberately analyzed that independent technology innovation has been double charged under the importing technology strategy. Therefore the tax incentives in line with the level of technological development may create possibility to break the lock-in impact of technological progress path on the capital investment to technological innovation.