财政扶持汽车产业自主创新研究——基于开征研发税的构想

The Research on the Financial Supporting for the Independent Innovation of Domestic Automobile Industry——Based on the Idea of Collecting R&D Tax

汽车产业自主创新要取得长足进展,诸多要素中的关键在于有效融资和资源有效配置。但自主创新成果的公共物品属性使R&D融资市场失灵、项目申报的私人物品属性使财政R&D配置政府失灵、导致汽车产业R&D投入不足和R&D配置失效。从国家理性行为体假说出发,提出了开征研发税的构想,通过国家税收行为积累资金,创新R&D投入体制,加大财政扶持力度,促进汽车产业自主创新发展。

Fund and using fund in the efficient way are the most important factors for the independent innovation of domestic automobile industry. However, the innovation achievements are public articles to some extent, which bring R＆D financing market failure. And the project applying is a personal thing, which makes government failure on financial supporting location. That＇s the reason why input of R＆D is always insufficient. The paper carries out the idea of collect R＆D tax based on the hypothesis of nation reason behavior. It suggests accumulate R＆D fund by imposing R＆D tax to improve the independent innovation of our automobile industry.