支持科技成果转化的财税政策研究

A Study of the Fiscal and Taxation Policies Supporting the Commercialization of Research Findings

科技成果转化具有明显的技术外溢效应,科技成果转化过程中也不同程度地存在正外部性,单纯地依靠市场机制在一定程度上会导致生产扭曲,市场资源配置低效。因此,政府作用必不可少,要通过相应的资金投入和优惠政策来发挥引导及支持作用。经过改革开放四十余年的发展,科技成果转化在推动创新驱动发展和经济发展方面的作用越来越凸显。但从实际情况看,当前我国科技成果转化中还存在一些问题,其根源除了科技发展政策与管理模式本身的问题外,财税政策的不适应与不匹配也是重要原因。现阶段,政府应从宏观角度推动科技成果转化,不仅要通过财政支出政策给予直接的资金支持,而且要进一步落实对科研实体的税收优惠政策,尤其是进一步落实新一轮减税降费政策中针对科技型中小微企业的各项举措,并通过金融等其他配套措施降低科技成果转化的综合成本,强化科技成果转化的现实动力。

The commercialization of research findings has obvious technology spillover effects;during the process of commercialization of research findings, there exist positive externalities of varying degrees, so relying solely on the market mechanism will lead to production distortion and lower efficiency of market resources allocation to a certain extent. Therefore, it is essential for the government to play a role of guiding and supporting through the corresponding capital investment and preferential policies. After four decades of reform and opening up, the commercialization of scientific and technological achievements is playing an increasingly prominent role in promoting innovation-driven development and economic development. However, from the perspective of the actual situation, there are still some problems in the commercialization of scientific and technological achievements in China, the root cause of which is not only the problems in the policies of scientific and technological development and the management mode itself, but also the inadaptability and mismatch of fiscal and taxation policies. At this stage, the government should promote the commercialization of research findings from the macroscopic angle, not only giving direct fund support through fiscal policies, but also further implementing the preferential tax policies for scientific research entities, in particular, it should further implement the various measures for the small, medium and micro technology-based enterprises in the new round of tax cuts and fee reductions policies, and reduce the comprehensive costs of the commercialization of scientific and technological achievements through the financial and other supporting measures, so as to strengthen the realistic impetus for the commercialization of scientific and technological achievements.