财税政策激发战略性新兴产业创新能力:效应问题及优化路径

Stimulation of Fiscal and Tax Policies on the Innovation Capacity of Strategic Emerging Industries: Effects and Optimization Approaches

随着新一轮科技革命和产业升级加速推进,战略性新兴产业对科技强国和振兴民族工业的贡献越来越显著。2010年以来,政府部门出台了一系列财政补贴和税收优惠政策,助力战略性新兴产业的创新及发展。然而,从实际效果来看,这些财税政策没有对战略性新兴产业的创新潜力起到应有的激励作用,产业的创新发展仍有赖于公司规模和盈利能力;税收优惠政策对于产业研发强度的正向效果明显优于财政补贴措施。究其原因,一是因为财政资金投向存在明显的产业间差异,且重生产轻人才;二是财税政策"点"、"面"支持结构不同,税收优惠具有普惠性,常以"面"为支持形式,而财政补贴在产业内外部都更具差异化,偏重于资助"点";三是财政资金使用效率缺乏预估和考核机制。据此,激发我国战略性新兴产业创新能力应当重视人才红利,建立科研人员激励机制;调整激励思路,拓展财税政策支持模式;刺激市场需求,增加需求方以反哺厂商;提高资金支持精准度,构建资金使用考核体系。

With the acceleration of a new round of scientific and technological revolution and industrial upgrading,strategic emerging industries have made increasingly significant contribution to the power of science and technology and the revitalization of national industries.Since 2010,the government has introduced a series of fiscal subsidies and tax incentives to aid in the innovation and development of strategic emerging industries.However,in terms of actual effects,these fiscal and tax policies have not provided necessary incentives for the innovation potential of strategic emerging industries,and the innovative development of the industry still depends on the size and profitability of the company.Tax incentives obviously have more positive impact than fiscal subsidies on the research and development of emerging industries.The reasons are as follows.First,there are obvious differences between industries in the investment of financial funds,and the emphasis is on production rather than talent.Second,fiscal and tax policies are different in support structures.Tax incentives are universal,while fiscal subsidies are more differentiated in and out of the industries,namely,tax incentives provide universal support while fiscal subsidies provide targeted support.Third,we don’t have an evaluation and assessment mechanism for the efficiency of the use of financial funds.Accordingly,to stimulate the innovation capacity of China’s strategic emerging industries,we need to value talent dividends and establish incentive mechanisms for scientific researchers,adjust incentive ideas and increase fiscal and tax policy support models,stimulate market demand and increase demand to pay back manufacturers,improve the precision of financial support and build assessment system for the use of funds.