企业技术创新的财税激励方式及路径选择

Fiscal and Tax Incentive Modes and Path Selection for Enterprise Technological Innovation

技术创新是经济增长的动力,企业是技术创新主体,如何通过恰当的财税政策激励企业技术创新,进而推动我国经济增长是一项重要的研究课题。本文基于企业技术创新的不同阶段探讨政府的财税政策选择问题。结果显示,在企业技术创新研发阶段相比企业所得税的税负水平,财政拨款补贴对企业技术创新的激励效果更好。在这一阶段,政府加大对企业技术创新的财政补贴,能够更有效激励企业在技术创新研发上的投入。同样地,在企业技术创新成果转化阶段财政拨款补贴对企业技术创新的激励效果仍然更好。

Technological innovation is the driving force of economic growth,and enterprises are the mainstay of technological innovation.How to stimulate enterprise technological innovation through appropriate fiscal and taxation policies to promote economic growth in China is an important research topic.This article discusses the government's choice of fiscal and taxation policies based on the different stages of enterprise technological innovation.The results show that in the R&D stage of enterprise technological innovation,compared with the tax burden of enterprise income tax,financial appropriation subsidies have a better incentive effect on enterprise technological innovation.At this stage,the government will increase financial subsidies for technological innovation of enterprises,which can more effectively encourage enterprises to invest in technological innovation research and development.Similarly,the financial appropriation subsidies in the transformation stage of enterprise technological innovation achievements still have a better incentive effect on enterprise technological innovation.