财税政策激励企业技术创新的国外研究进展

被引：3

作者：

徐建斌

机构：

[1] 江西财经大学财税与公共管理学院

来源：

税收经济研究 | 2019年 / 24卷 / 05期

基金：

中国博士后科学基金;

关键词：

财政补贴; 税收抵免; 创新型政府采购; 技术创新;

D O I：

10.16340/j.cnki.ssjjyj.2019.05.006

中图分类号：

F811.0 [政策]; F273.1 [企业技术管理];

学科分类号：

摘要：

提升企业的技术创新能力是我国实现高质量发展的关键举措,也是创新型国家建设的核心内容。然而,技术创新的外溢性特征要求政府对其予以支持与激励。财税政策作为政府宏观调控的主要工具,在激励企业技术创新方面具有十分重要的作用。文章首先梳理了政府支持技术创新的理论基础,重点阐述了政府支持基础研究、发明专利、R&D投资的必要性。在此基础上,分别从供给层面的财政补贴、税收抵免政策与需求层面的创新型政府采购政策等方面,系统梳理了财税政策影响企业技术创新的作用机制与政策效果。同时,结合对国外相关研究的总结,提出我国相关研究应当注意的几个问题。

引用

页码：34 / 41

页数：8

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