财税政策对光伏产业企业研发的实证分析,税务硕士论文
当代诗歌
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2019-06-17

财税政策对光伏产业企业研发的实证分析,税务硕士论文

  Traditionalenergycrisismakesnewenergybecominganeweconomicgrowthpoint,andaseriesofnewenergypolicieshavereallypromotedthedevelopmentprocessofnewenergy,especiallythephotovoltaicindustryshowingexplosivegrowthIn2005,MichaelRogol,theanalystofCLSA,proposedthatthephotovoltaicindustryhasaverybrightprospectinthePVindustryoutlookreportThisconclusionhasbeenwidelyrecognizedbyscholars,sotheybegantoexplorethedevelopmentpathanddirectionofthephotovoltaicindustryAsthephotovoltaicindustryhasstrongpolicydependenceandsensitivity,withthedevelopmentofthephotovoltaicindustry,theproblemsofChinasfiscalandtaxationpoliciesareincreasinglyexposed,especiallytheincentiveeffectoncorporateRDishighlycontroversialUnderthissituation,howtooptimizethefiscalandtaxationpolicies,themainmeansofgovernmentregulation,andpromotetheinnovativedevelopmentofthephotovoltaicindustryhasbecomeanurgentproblemtobesolved  Thefirstpartofthepaperdiscussesthebackgroundoftheresearch,whichleadstothephotovoltaicindustrythemosteffectivesubstituteforoptimizingtheenergystructureandreplacingtheincreasinglyexhaustedtraditionalenergy,andcombingthecurrentfiscalandtaxationpoliciesofChinasphotovoltaicindustry,anddosomesimpleanalysisofitsproblemsThenthispaperanalyzesthesignificance、themaincontentsandmethodsofthethesis、theinnovationsanddeficienciesarealsomentionedThesecondpartofthepaperfirstsummarizestherelevantliteraturesonthedevelopmentofphotovoltaicindustryathomeandabroad,althoughscholarshavedifferentresearchperspectives,buttheyallraisethenecessityandimportanceofgovernmentpolicysupportSecondly,itsortsoutthecurrentfiscalandtaxationpoliciesofChinasphotovoltaicindustryandcarriesonasimpleanalysisoftheproblemsexistinginthecurrentfiscalandtaxationpoliciesFinally,fromthetworespectssummarizingtheimpactofcurrentfiscalandtaxationpoliciesonRDinnovationandcarryingoutareviewThethirdpartusesgamemodelandpartialequilibriumtoanalyzethemechanismoffinancialsubsidiesandtaxincentivesforRD,andproposestheleverageeffectandcrowdingouteffectoffinancialsubsidiesonenterpriseRDandtheincentiveeffectoftaxincentivesThefourthpartistheempiricalanalysisoffiscalandtaxationpoliciesonRDAfterconsideringthemixedregression,randomeffectsmodelandfixedeffectmodel,thefixedeffectvariableinterceptmodelisselectedforempiricalanalysisTheempiricalresultsarethatfinancialsubsidiesandtaxincentivesbothpromotingtheRDinnovationofenterprises,andtheincentiveeffectoftaxincentivesisbetterthanfinancialsubsidiesThefifthpartanalyzesthefiscalandtaxationpoliciesofthephotovoltaicindustryofthethreetypicalcountries:UnitedStates,GermanyandJapanAndanalyzestheenlightenmenttoChinafromtheperspectivesofindustrialchainequilibrium,policydiversityandexpansionofthephotovoltaicmarketThesixthpartputsforwardthreeconclusionsonthetheoreticalanalysisandempiricalanalysisofthepreviousarticleOneisthedualeffectsoffinancialsubsidies;thesecondisthepositiveeffectsoftaxincentives;andthethirdistogiveupsubsidiesmoderatelyandtaketaxadjustmentastheleadingfactorBasedonthis,itputsforwardsuggestionsonvariousfiscalandtaxationpolicies,includingregulatingtheuseoffinancialsubsidies,increasingtaxincentives,andimprovingthefiscalandtaxationpolicysystem :Photovoltaicindustry;Financialsubsidy;Taxincentives;RD 。