浅析企业所得税对技术创新的激励作用

Research on Inspiration of Corporate Income Tax on Technology Innovation

技术创新具有公共品性质,在创新过程中存在不确定性,这就需要政府通过财政政策等各种手段进行调控。作为第二大税种,企业所得税应该对技术创新有很大的激励作用,但是我国除了在活跃技术市场方面起到了明显的作用外,在其他方面影响并不明显。从深层次来看,这与我国企业所得税的内外两套税制以及税收优惠的不足等是分不开的。

The output of technology, innovation has the nature of public goods. In the process of technology innovation,there is some degree of uncertainty, so this requires that the government control through various means, such as fiscalpolicy. As the second largest tax, the corporate income tax has large inspiration on the technology innovation in theory,but in china, it has not played a significant role in aspects except the aspect of active market in technology. In adeep view, this situation related with the system of our domestic and foreign enterprises income tax and the insufficient tax incentives.