财税政策对企业自主创新的支持效应分析

摘要

The study on the effectiveness of diversified fiscal and tax policy tools supporting for the enterprises' independent innovation can provide the reference for policy optimization. Based on the survey data of some enterprises in Fujian province , the empirical analysis of the effectiveness study on fiscal and tax policies supporting for the enterprises' independent innovation in practice makes the conclusions that the fiscal and tax policies have a positive incentive effect on supporting the enterprises' independent innovation activities. The effectiveness evaluation of fiscal incentives for independent innovation given by enterprises is higher than the tax revenue preferential policy. The tax preferential policies are most widely used in practice. The effectiveness evaluation of indirect tax preferential policy is greater than the direct preferential policies. The characteristics of the industry influences the effect of fiscal and tax support policy and the policy benefits and costs of enterprises , government service quality and enterprises' ability of using fiscal and tax support policies are the key factor affecting the policy effectiveness. Therefore , improving effectiveness of fiscal and tax support policies should further optimize the policy designed with enterprises' needs , create loose and justice environment to support enterprises' innovation and enhance enterprises' ability of using fiscal and tax support policies.%多样化的支持企业自主创新的财税政策工具在实践中的作用有效性研究可以为政策的优化提供参考。文章以福建省若干企业的调查数据为基础，对当前福建省支持企业自主创新的主要财税政策在实践中的作用有效性进行实证分析，得出如下结论：政府的财税支持政策对企业的自主创新活动产生了正向的激励效应；企业对财政激励政策支持其自主创新的有效性评价高于税收优惠政策；支持企业自主创新的所得税相关优惠政策在实践中应用最广；企业对间接税收优惠政策支持效应的评价大于直接优惠政策；行业特点影响着不同财税支持政策的作用效果；企业对享受政策带来效益与成本的比较、政府部门服务质量、企业运用政策的能力是影响企业申请和享受财税支持政策主动性意愿的关键因素。提高企业自主创新财税支持政策的作用有效性需要进一步优化政策设计、营造宽松公平的支持企业创新的环境、增强企业运用财税政策的能力。