论文总字数：19875字

摘 要

近年来，我国在现代化进程取得长足突破的同时，也面临着经济增速总体放缓、发展模式亟需转变等诸多挑战。正如习近平主席所言，中国经济发展已进入＂新常态＂阶段。在这个大背景下，科技现代化对于我国整体现代化进程显得尤为重要，企业自主创新越来越成为推动我国社会现代化的重要引擎。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。作为创新的主体，企业能否有效的巧展自主创新活动就显得尤为重要。2015年对于中国的企业创新和大众创业事业具有里程碑式的意义。2015年6月，国务院发布了关于推进创新的相关政策意见，表明了来自中央离层对企业自主创新的重视。南京升积极响应全国的各项支持企业创新的政策，坚决落实国家支持企业创新的法规，将提升企业自主创新能力作为政府工作的重中之重，力争缩小本省企业自主创新能力与沿海发达省份之间的差距。然而，从总体上看，南京各项支持企业创新的政策中，有一些比较滞后，以及落实不力的情况。怎样有效的改良和实施支持陕西企业自主创新政策，进而行之有效的提升企业自主创新的动力与能力，已显得尤为重要。本文对比分析了当前国内外支持企业创新的政策，归纳总结了南京企业自主创新政策现状与企业创新情况，进而研究自主创新政策对企业创新能力的影响。

关键词：自主创新；财税政策；支持效应

Abstract

In recent years, China has made great breakthroughs in the process of modernization, but it is also facing many challenges, such as the general slowdown of economic growth and the urgent need for transformation of development mode. As president Xi Jinping has said, China"s economic development has entered the "new normal" stage. In this context, the modernization of science and technology is particularly important for the process of China"s overall modernization, and the independent innovation of enterprises is becoming an important engine for promoting the modernization of our society. The evaluation of the effectiveness of the financial incentive policy to support its independent innovation is higher than the tax preferential policy; the income tax related preferential policies supporting the independent innovation of the enterprise are the most widely used in practice; the evaluation of the support effect of the indirect tax preferential policy by the enterprise

It is greater than the direct preferential policy; the characteristics of the industry affect the effect of different financial and tax support policies; the enterprises" comparison of the benefits and costs of the enjoyment of the policy, the quality of the service of the government departments and the ability of the enterprise to apply the policy are the key factors that affect the willingness of the enterprise to apply for and enjoy the fiscal and tax support policy. The effectiveness of improving the financial and tax support policy of independent innovation of enterprises needs to further optimize the design of policy, create a relaxed and fair environment to support the innovation of enterprises, and enhance the ability of enterprises to use fiscal and tax policies. As the main body of innovation, whether enterprises can effectively develop independent innovation activities is particularly important. 2015 has milestone significance for China"s enterprise innovation and public entrepreneurship. In June 2015, the State Council issued relevant policy suggestions on promoting innovation, indicating the importance of independent innovation from the central separation layer. Nanjing is actively responding to the national policy of supporting enterprise innovation, and resolutely implementing the regulations of state support for enterprise innovation. It will enhance the independent innovation ability of enterprises as the most important part of government work, and try to narrow the gap between the independent innovation ability of the enterprises and the developed coastal provinces in this Province. However, as a whole, there are some lagging behind in Nanjing"s policies to support enterprise innovation, and the implementation is not enough. How to effectively improve and implement the independent innovation policy of Shaanxi enterprises is very important to improve the motivation and ability of independent innovation of enterprises. This paper compares and analyzes the current policy of supporting enterprise innovation at home and abroad, summarizes the status of independent innovation policy and the situation of enterprise innovation in Nanjing, and then studies the influence of independent innovation policy on enterprise innovation ability.

Key word：Independent innovation;Fiscal and tax policies;Support effect

目录

目录 2

一 绪论 4

1.1 研究背景 4

1.2 研究的目的及意义 4

1.3 国内外研究综述 4

1.3.1国外研究综述 4

1.3.2国内研究综述 4

二 促进企业自主创新的税收政策的相关理论分析 4

2.1 企业自主创新的相关涵义 4

2.1.1创新 4

2.1.2企业自主创新 4

2.1.3财政激励政策 4

2.2 税收政策对企业自主创新的影响机理 4

2.2.1促进企业自主创新降低成本 4

2.2.2税收政策降低企业自主创新风险 4

2.2.3税收政策对企业自主创新人力资本配置的影响 4

2.2.4税收政策调控自主创新企业得资本运营 4

三 企业自主创新与政府财税政策激励 4

3.1企业自主创新的外部性需要政府财税激励 4

3.2企业自主创新的不确定性、高风险性需要政府的财税激励 4

四 我国现行促进企业自主创新税收政策存在的问题 4

4.1税收优惠政策体系不健全 4

4.2税收优惠的受益对象存在偏差 4

五 完善我国促进企业自主创新的税收政策建议 4

5.1提高促进企业自主创新的税收政策的法律层次 4

5.2明确主体税种与税收优惠之间的关系 4

5.3大力加强对企业自主创新过程的税收优惠力度 4

5.4积极完善以企业为主体、产学研相结合的创新政策体系 4

5.5相关配套措施 4

5.5.1进一步加强知识产权意识，健全知识产权保护体系 4

5.5.2健全有利于自主创新的税收征管制度 4

5.5.3完善企业自主创新的中介服务体系 4

5.5.4进一步完善支持企业自主创新的金融体系 4

5.5.5进一步完善支持企业自主创新金融环境体系 4

总结 4

参考文献 4

致谢 6

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