导　　师： 周海涛;范旭

学科专业： 120401

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 企业是科技创新的中流砥柱，激发企业创新活力，提高企业创新能力是提高产业竞争力的必然途径。广东省目前已逐步形成了以企业为主体，官产学研共同合作的良性创新格局。科技税收激励政策是科技激励政策的重要环节，对推动企业R/&D活动的开展，增加企业R/&D投入的增加有重要的意义。广东省加强企业创新行为的调控，需要对科技税收激励政策进行分析考核，逐步完善以企业为对象的科技税收激励政策。目前对科技投入的考核分析评价，主要集中在政府通过“科技项目”、“专款专用”、“直接拨款”等直接投入方式上，缺少对科技税收激励政策这种间接投入方式的研究和成熟完善的理论成果。研究费用税前加计扣除政策是广东科技激励政策体系的重要组成部分，构成了广东科技税收激励政策框架的主干，对企业的R/&D投入也产生了较大影响。本文对该政策在广州市的实施的实际效果，从问卷调研和数据分析两方面对政策进行实证分析，并结合系统动力学模型的模拟，对政策系统的实际运行效果进行评价，从评价结果出发，结合国外的科技税收激励政策的经验教训，为完善广东省科技税收激励政策体系，加强对企业R/&D投入的管理提供针对性建议。 Enterprises are the mainstay of technological innovation, stimulating enterpriseinnovation vitality and enhancing their ability to innovate is a natural way to improveindustrial competitiveness. Guangdong Province has been gradually formed abusiness-oriented and official research cooperation virtuous innovation pattern. Science andtechnology tax incentives are important parts of the scientific and technological incentives,which can promote R/&D activities carry out and increase R/&D investment. GuangdongProvince is to strengthen the regulation of innovation behavior, it’s necessary to analysis andassess science and technology tax incentives. So it can gradually improve science andtechnology tax incentives. In nowdays, the assessment and analysis and evaluation of theinvestment in science and technology are mainly concentrated the "science and technologyprojects,""earmarking","direct funding" directly and so, which is lack of researches onscience and technology tax incentives such indirect input methods and sophisticatedtheoretical results. The policy of pre-tax deduction for research expense is an important partof the Guangdong science and technology tax incentives system and the backbone of theGuangdong science and technology tax Incentive policy frame, also had a great impact on thecompany's R/&D inputs. This article researches the actual effect of the implementation of thispolicy in Guangzhou by questionnaire survey analysis and data analysis, then evaluates theactual operating results of the policy system by simulating system dynamics model. Then theresearch starts from the evaluated results, combining with the international advancedexperience of technology tax incentives, in order to improve Guangdong province scienceand technology tax incentives system, provides targeted recommendations to strengthen theenterprises’ R/&D investment management.

关 键 词： 科技税收激励 研究费用税前扣除 企业 投入

分 类 号： [F273.1 F812.42]

领　　域： [经济管理] [经济管理] [经济管理]