Collecting RD tax to solve the problem of RD market financing inefficiency to promote the level of the independent innovation of automobile industry

摘要

The contradiction between the public article character of knowledge products which are the main achievements of independent innovation and the market character of enterprises which are the main bodies investing R&D fund results in R&D financing is out of market order. And this brings out the problems of R&D fund serious insufficiency and slow increase. Based on public article supplying theory and government intervening theory, this paper suggests to collect R&D tax which is governments' intervening behavior to solve the problem of R&D market financing inefficiency to promote the level of the independent innovation of automobile industry. This paper also carries out the main contents of R&D Tax and analyses the anticipated profits of collect R&D tax.