优化R&D融资 促进汽车产业自主创新——基于开征研发税的构想

Optimizing R&D Financing to Promote the Development of Automobile Industry Independent Innovation Based on the Idea of Collecting R&D Tax

汽车产业自主创新取得长足进展的关键在于R&D的有效融资。但由于知识产品的公共产品属性与作为R&D投入主体的企业的市场属性之间的矛盾使R&D融资市场失灵,导致汽车产业R&D投入总量不足、投入增速缓慢、来源结构不合理,造成汽车产业R&D融资失效。运用公共产品供给理论和政府干预理论,提出运用政府干预行为——开征研发税并将征税所得专项支出、优化配置用于汽车产业自主创新来解决R&D融资市场失灵的新构想,以确保R&D总量供给与稳步增长,促进汽车尤其是新能源汽车自主创新,推进产业跨越式发展,并对开征研发税的具体内容及预期效用等内容展开深入研究。

The contradiction between the public article character of independent innovation＇s achievement and the market character of enterprise investing R＆D fund leads to R＆D financing is out of market order. And this brings out the problems of R＆D fund serious insufficiency and slowly increases. Based on theory of supplying public arti- cle and theory of gove collect R＆D tax to sol＇ innovation of automobile in intervention, problem of R this paper suggests carrying out the government intervening behaviors of ＆ dustry. This paper D market financing inefficiency to promote the also carries out the main contents of R＆D Tax level of the independent and analyses the antici- pated profits of collect R＆D tax.