世界经济发展迅速，科学技术日新月异的 21 世纪，创新能力已经成为各国社会 经济发展速度的重要因素，各国政府开始逐步认识到提高科学技术水平才能不断提高 本国综合竞争力。高新技术企业通过科学技术，在原领域革新，在新领域创新发明， 是国家创新水平的体现。研发投入是推动高新技术企业战略发展的核心动力，税收优 惠减轻企业的部分压力，不仅可以促使企业投入更多的资金进行研究开发核心自主知 识产权，促进企业持续发展，促使企业技术成果转化，而且可以更好的激励企业在相 关领域革故鼎新，锻造核心竞争力、强化抵御市场风险、优化生产能力。减税收、降 成本、促创新，科技税收政策一方面降低企业税负成本，减轻企业资金压力，降低财 务成本，激发企业科技研发投入，成为推动企业健康成长的催化剂，另一方面促进企 业调整结构，支持企业扩大投资，实现研发技术升级，增强企业发展后劲，实现良性 循环。 本文在总结有关高新技术企业研发投入科技税收政策的理论和实证研究基础上， 首先对高新技术企业研发投入的相关理论和科技税收政策进行阐述；接着，利用安徽 省近 5 年内 11 家上市公司高新技术企业研发投入和企业的基本财务数据等使用统计 软件 eviews8 分析，研究高新技术企业可以享受的科技税收政策给公司研发投入带来 的影响；最后，根据研究结果分别从高新技术企业和政府科技税收政策的角度出发， 进行总结和分析，为高新技术企业提出可行性建议，促进企业从自身出发进行调整， 实现企业提高自助创新能力，为高新技术企业相关的科技税收政策体系提出相关建 议，为提高高新技术企业创新能力打下坚实的基础。 本文所取得的主要结论：（1）企业通过税收筹划的方式合理节约税收；（2）企 业根据自身特点完善研发管理；（3）高新技术企业以人才为基础，多方面重视科技 人才的激励和培养；（4）从企业的角度为高新技术企业的科技税收体系提出相关的 建议。 关键词：高新技术企业，研发投入，科技税收政策税收政策对高新技术企业研发投入的影响研究：基于安徽省上市公司的数据 I ABSTRACT With the rapid development of the world economy and the rapid development of science and technology in the 21st century, innovation capability has become an important factor in the speed of social and economic development in various countries. Governments have gradually realized that improving science and technology can continuously improve their comprehensive competitiveness. High-tech enterprises develop in new fields by means of science and technology or scientific innovations, or reform and innovation in the original field, which is the embodiment of the level of national innovation. R&D investment is the core power for the strategic development of high-tech enterprises. Tax incentives can relieve partial pressure on enterprises, which not only encourages enterprises to invest more funds in researching and developing core independent intellectual property rights, promotes sustainable development, and the transformation of technological achievements of enterprises. Moreover, which can better encourage enterprises to reinvent the relevant fields, forge core competitiveness, strengthen the ability to resist market risks, and optimize productivity. With reducing taxes and costs, promoting innovation, on the one hand, science and technology taxation policies reduce tax burden costs, financial pressures and costs of the corporate, inspire enterprises to invest in science and technology researching and developing, and become a catalyst for promoting healthy growth of enterprises. On the other hand, it will promote the adjustment of structure enterprises, support enterprises to expand investment, upgrade R&D technology, enhance the development potential of enterprises, and achieve a virtuous circle. This paper summarizes the theoretical and empirical research on the investment in science and technology taxation of high-tech enterprises. Firstly, the relevant theories and technology taxation policies for high-tech enterprises' R&D investment will be elaborated. Secondly, studying the impact of the technology tax policy that high-tech enterprises can enjoy on the company's R&D investment with the basic financial and R&D investment of high-tech enterprises of 11 listed companies in Anhui Province in the past 5 years, the data were analyzed with statistical software eviews8. Finally, according to the research results, summarize and analyze from the perspective of high-tech enterprises and government science and technology tax policy to put feasible suggestions for high-tech enterprises forward to promoting enterprises to adjust from their own, and realizing the ability of enterprises to improve self-help innovation.Otherwise,it puts relevant suggestions for theABSTRACT II science and technology tax policy system related to high-tech enterprises forward to laying a solid foundation for improving the innovation ability of high-tech enterprises. The main conclusions of this paper are as follows: (1) Company save taxes by means of tax planning.(2) R&D management of company depend on their own characterisitics.(3)High-tech enterpeise inspire and train technical talents on the basis of talents.(4) High-tech enterpeise make relevant suggestions for the science and technology tax system. KEY WORDS: High-tech enterprises; R&D investment; Science and technology tax policy税收政策对高新技术企业研发投入的影响研究：基于安徽省上市公司的数据 1 目 录 第一章 绪论.................................................................................................... 1 第一节 研究背景及意义................................................................................................1 第二节 研究内容和方法..................................................................................................2 一、研究内容................................................................................................................ 2 二、研究方法................................................................................................................ 3 第三节 主要概念界定......................................................................................................4 一、高新技术企业........................................................................................................ 4 二、研发投入................................................................................................................ 5 三、科技税收政策........................................................................................................ 5 第二章 理论、文献与政策回顾....................................................................6 第一节 理论基础............................................................................................................6 一、市场失灵理论........................................................................................................ 6 二、企业研发投入........................................................................................................ 7 第二节 国内外文献回顾................................................................................................9 一、国外文献回顾........................................................................................................ 9 二、国内文献回顾...................................................................................................... 10 三、文献评述...............................................................................................................11 第三节 国外科技税收政策..........................................................................................12 一、美国的科技税收政策.......................................................................................... 12 二、瑞典科技税收政策.............................................................................................. 12 三、以色列科技税收政策.......................................................................................... 13 四、国外税收政策带来的启示.................................................................................. 14 第三章 安徽省高新技术企业研发投入及科技税收政策......................... 15 第一节 安徽省高新技术企业发展情况........................................................................15 一、发展历程.............................................................................................................. 15 二、企业现状.............................................................................................................. 16目录 2 第二节 安徽省高新技术企业研发投入........................................................................17 一、高新技术企业研发经费...................................................................................... 17 二、高新技术企业研发人员...................................................................................... 19 第三节 安徽省高新技术企业科技税收政策................................................................20 一、高新技术企业科技税收优惠税种...................................................................... 20 二、安徽省高新技术企业科技优惠政策.................................................................. 22 第四章 实证研究..........................................................................................25 第一节 研究设计..........................................................................................................25 一、研究假设.............................................................................................................. 25 二、模型建构.............................................................................................................. 26 三、变量选取.............................................................................................................. 27 四、样本与数据来源.................................................................................................. 27 五、统计软件与实证过程.......................................................................................... 28 第二节 描述性统计......................................................................................................29 一、研发投入及强度.................................................................................................. 29 二、科技税收.............................................................................................................. 30 三、企业规模及技术人员规模.................................................................................. 31 第三节 实证过程与讨论..............................................................................................32 一、平稳性分析.......................................................................................................... 32 二、相关分析.............................................................................................................. 32 三、回归分析.............................................................................................................. 33 四、结果讨论.............................................................................................................. 34 第五章 政策建议..........................................................................................35 第一节 高新技术企业应合理做好税务筹划与研发管理..........................................35 一、提升企业税务筹划水平...................................................................................... 35 二、企业根据自身特点推动研发管理...................................................................... 37 第二节 高新技术企业需重视对科技人才的激励与培养..........................................38 一、科技人才的激励.................................................................................................. 38 二、科技人才的培养.................................................................................................. 38 第三节 政府要从税种、规模与行业引导等完善科技税收体系..............................39税收政策对高新技术企业研发投入的影响研究：基于安徽省上市公司的数据 3 一、应从直接、单一税收转向间接和多税种并重.................................................. 39 二、针对高新技术企业规模与行业特点从税收政策上进行引导.......................... 39 三、从高新技术企业其他特点方面进行引导.......................................................... 40 第六章 结束语.............................................................................................. 41 第一节 主要研究结论..................................................................................................41 第二节 研究不足及展望................................................................................................42