作　　者： (胡文龙）;

机构地区： 中国社会科学院工业经济研究所,北京市100836

出　　处： 《中国流通经济》 2017年第9期100-108,共9页

摘　　要： 目前,我国已初步形成以降低税率、减免税额、延期纳税、税前加计扣除、固定资产加速折旧等降低或减免企业(个人)所得税为主要手段,以增值税退(免)税,契税、印花税、进口关税、进口增值税、进口消费税减免等为有益补充的系列创新激励税收优惠政策措施。不过,与经济新常态下创新驱动发展战略和"大众创业、万众创新"的要求相比,我国创新激励导向的税收优惠政策仍然存在诸多问题,如税收政策支持创新缺乏系统性,多元政策意图致使创新激励导向不明晰;税收优惠政策欠缺行业多样性,创新激励偏重高新技术领域缺乏普惠性质;税种优惠模式与现有税制结构不匹配,对创新人才税收激励不足;享受创新税收优惠的条件偏紧偏严,相关税收优惠措施受益面较窄;国有企业对税收激励政策不敏感,激励创新的政策效果不明显等。为妥善解决上述问题,有必要通过积极的政策调整,建立健全创新激励税收优惠政策体系,营造以激励创新为导向的普惠性税收政策环境,完善以创新激励为导向的企业所得税优惠政策,逐步扩大增值税等税种对创新激励的覆盖面和支持力度,加大对创新人才的税收优惠力度,着力解决税收优惠政策对国有企业创新激励无效或低效的问题。 At present,China has initially formed a series of tax preferential policies and measures,including corporate income tax,personal income tax,value added tax,tariff and consumption tax,which are mainly based on income tax and supplemented by turnover tax.The main tax preferential methods include tax rates cut,tax relief,deferred tax,pre-tax(plus)deduction,accelerated depreciation of fixed assets and other measures.Comparing to the requirement of innovation-driven development strategy in the new normal and the requirement of“encouraging people to start businesses and make innovation”,there are still some problems in China’s tax preference to encourage innovative,such as the lack of systematicness,the lack of diversification,not matching with the existing taxing structure,the more serious condition,and the not sensitive state-owned enterprises.To solve these problems,we should adjust the policy,improve the policy system,create the inclusive tax policy environment taking encouraging innovation as the orientation,improve the tax preferential policy for enterprises which taking encouraging innovation as the orientation,enlarge the coverage and enhance the support of such taxes as value added tax for encouraging innovation,enhance the tax preferential force for innovative professionals,and solve the ineffective and insufficient problem of tax preferential policy in encouraging innovation of state-owned enterprises.

关 键 词： 创新激励 税收优惠 税收政策 产业政策