中小企业创新创业创造财税政策的四维审视——基于福建省2010-2022年出台的政策文本

A Four-dimensional Study of Fiscal and Tax Policies for Promoting Innovation,Entrepreneurship and Creation for Small and Medium-sized Enterprises:Based on Policy Text of Fujian Province from 2010 to 2022

从2011年1月至2022年6月福建省出台了63份与中小企业创新创业创造相关的地方规范性政策,从“发布时间”“政策主体”“政策客体”“政策工具”四个维度对63份政策进行分析,发现福建省中小企业创新创业创造相关财税政策存在一些局限性,政策在时间分布上与创新创业创造发展需求不够匹配;中小企业在创新创业创造相关资助政策上无明显优势;中小企业概念界定不统一,支持“创造”的政策匮乏;各类政策工具使用不均衡等局限性。针对性提出未来应注重结合发展需求适时推出创新创业创造财税政策;各政策主体合力助推中小企业创新创业创造发展;统一中小企业概念的界定,强化对创造的财税激励;优化财税政策工具的内部结构,增加需求面政策的运用,为福建省创新创业创造政策的制定提供可借鉴的经验。

From January 2011 to June 2022,Fujian province had issued 63 local regulation policies relating to innovation,entrepreneurship,and creation of small and medium-sized enterprises.An analysis of 63 policies from the four dimensions of“release time”“policy subject”“policy object”and“policy tool”found that there are some limitations in the fiscal and tax policies relating to innovation,entrepreneurship,and creation of small and medium-sized enterprises in Fujian Province.The policy distribution does not match the development needs of innovation,entrepreneurship,and creation;Small and medium-sized enterprises have no obvious advantages in supporting policies relating to innovation,entrepreneurship,and creation;The concept of small and medium-sized enterprises is not uniformly defined,and policies supporting“creation”are lacking;The uses of various policy tools are uneven.It is pointed out that in the future,we should focus on timely introducing financial and tax policies for innovation,entrepreneurship,and creation based on development needs;Various policy entities work together to promote the innovation,entrepreneurship,creation and development of small and medium-sized enterprises;Unify the definition of the concept of small and medium-sized enterprises and strengthen fiscal and tax incentives for creation;Optimize the internal structure of fiscal and tax policy tools,increasing the use of demand side policies.It is hoped to provide reference experience for the formulation of innovation,entrepreneurship,and creation policies in Fujian Province.