支持中小企业创新发展的财税政策研究—以南京能瑞电力科技有限公司和南京擎天科技有限公司为例

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摘 要

在市场激烈竞争的新时代背景下，大企业凭借其规模与市场优势牢牢把握着市场经济的命脉，推动了创新发展的潮流大势。中小企业想在激荡的大环境中占据一席之地，创新发展是其站稳脚跟的必经之路。“大众创新，万众创业”的政策影响下，中小企业却由于其规模小、资金不充足的劣势，创新发展往往力不从心步履维艰，但中小企业是创新的主力军这一事实无法改变，政府于是在中小企业创新发展的过程中要起到助推器与定向激励的作用。财政政策和税收政策是政府运用的最重要的手段，带动中小企业创新热情，降低中小企业创新成本，帮助中小企业规避创新风险，增加中小企业创新收益。近年来，各省各市均采取了各式财税政策鼓励中小企业创新发展，均取得了不同程度的成效。江苏省也加大了对中小企业的扶持力度。本文以南京市上市的中小企业为研究对象，研究财税政策促进其创新发展的作用机理，探索政策的优势和不足，并从适合中国现阶段国情以及中小企业自身特点的角度出发，提出优化财税政策的建议和措施，为以后的政策提供参考，以加速新时代下中小企业的创新发展。

本文首先对中小企业的概念进行界定和阐述，以明确中小企业的特征和地位，同时肯定创新发现对于中小企业的地位，阐述财税政策支持中小企业技术创新的理论依据，包括内生增长理论、激励理论、技术创新理论、创新的外部效应理论。接着梳理促进中小企业自主创新国外财税政策，发掘政策促进发展作用机理，借鉴适合中国国情和中小企业自身特征的经验。其次查阅南京市财政厅颁布的指令梳理江苏省南京市鼓励中小企业自主创新的现行财税政策，发现政策存在的优势以及劣势，哪些劣势未能较好地促进中小企业创新发展。最后根据发现的问题得出主要结论，提出有针对性的的政策建议。包括改进财政政策主要建议：加快人才引进；形成财政政策、税收政策互补效果；采用简化型政策。改进税收政策主要建议：针对行业实行阶梯税制、直接税收政策和间接税收政策相结合。

关键词：创新发展；财税政策

Study on Fiscal And Taxation Policies Supporting The Innovation And Development of Small And Medium-sized Enterprises

------Take Nanjing City For Example

English Title Abstract

In the new era of fierce market competition, large enterprises have firmly grasped the lifeblood of market economy with their size and market advantages, and promoted the trend of innovation and development. Small and medium-sized enterprises want to occupy a place in the turbulent environment, innovative development is the necessary way for its foothold. "Mass innovation, peoples entrepreneurship" policy, under the influence of small and medium-sized enterprises are due to their small scale, insufficient funding disadvantage, innovation and development are often not struggling, but the fact that the small and medium-sized enterprises is the main force of innovation cannot change, the government and in the process of small and medium-sized enterprise innovation and development to have the effect of boosters and directional incentive. Fiscal policy and tax policy is the government by means of the most important, drive the small and medium-sized enterprises innovation enthusiasm, reduce the cost of small and medium-sized enterprises innovation help avoiding the risk of SMEs innovation and increasing SMEs innovation. In recent years, various fiscal and taxation policies have been adopted in various provinces and cities to encourage the innovation and development of small and medium-sized enterprises. Jiangsu province also increased support for small and medium-sized enterprises. This article takes Nanjing listed small and medium-sized enterprises as the research object, study on Fiscal Tax Policy Reform and Development, explore the advantages and disadvantages of policy, and from suit for China"s national conditions and the perspective of small and medium-sized enterprise own characteristic, puts forward Suggestions for the optimization of the fiscal and taxation policies and measures, provide a reference for future policy, to speed up the process of innovation and development of small and medium-sized enterprises under the new era.

This article first to define the concept of SMEs, and to clarify its characteristics and status of small and medium-sized enterprises. At the same time, it is necessary to find out the present situation of SME innovation on the basis of the theory of fiscal and tax policy to support SME technological innovation. including endogenous growth theory, incentive theory, The external theory of technological innovation theory . Then, it will help SMEs to independently innovate foreign fiscal and taxation policies, To explore policies for mechanisms for development, and to experience that is suitable for China"s national conditions and the characteristics of SMEs. Secondly refer to comb Nanjing departments issued instructions in Nanjing, Jiangsu province to encourage small and medium-sized enterprise independent innovation of current fiscal and taxation policies, Find the advantages and disadvantages of the policy. What are the disadvantages of failure promote the development of small and medium-sized enterprise innovation. Finally, based on the findings, the main conclusions are drawn and the policy recommendations are pointed out. The main recommendation of improving fiscal policy is to accelerate the introduction of talents; To form the complementary effect of fiscal policy and tax policy; Adopt a simplified approach. The main proposals for improving tax policy are: a combination of tiered taxation, direct taxation and indirect taxation.

目录

摘要 I

English Title Abstract II

第一章绪论 1

1.1研究背景、意义及思路框架 1

1.1.1研究背景 1

1.1.2研究意义 1

1.1.3研究思路思路框架 1

1.2文章创新点和不足 2

1.2.1本文创新点 2

1.2.2本文的不足 2

第二章文献综述 3

2.1国内文献综述 3

2.2国外文献综述 3

第三章概念界定与理论基础 5

3.1中小企业界定 5

3.1.1中小企业的概念和特征 5

3.1.1.1中小企业的概念 5

3.1.1.2中小企业的特征： 5

3.1.2中小企业的创新地位 6

3.1.2.1自主创新的类型 6

3.1.2.2中小企业创新优势 6

3.1.2.2巩固中小企业创新主体地位的措施 7

3.2 财税政策促进中小企业创新发展的理论支撑 7

3.3财税政策扶持中小企业创新的作用途径 8

3.3.1扶持中小企业创新的财税政策 8

3.3.1.1财政政策扶持中小企业创新 8

3.1.1.2税收政策扶持中小企业创新 8

3.3.2财税政策促进中小企业创新发展的作用途径 9

第四章国外财税扶持中小企业创新的经验 10

4.1国外扶持中小企业创新的财税政策 10

4.2 适合中国经验与启示 10

第五章案例分析关于南京市扶持中小企业创新的财税政策 11

5.1关于南京能瑞电力科技有限公司的案例分析 11

5.1.1南京能瑞电力科技有限公司集团简介 11

5.1.2南京能瑞电力科技有限公司享受的财税政策 11

5.1.3财税政策扶持南京能瑞电力科技有限公司不足之处 11

5.2关于南京擎天科技有限公司的案例分析 12

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