密级
硕士学位论文
（非全日制专业学位硕士）
题目：减税降费对制造业企业创新绩效的影响研究
——以 A 公司为例
（英文）：Research on the impact of tax and fee reduction on
innovation performance of manufacturing enterprises
-- A Case study of A Company
研究生学号： 1805407010
研究生姓名： 侯宗明
指导教师姓名、职称： 蒋建洪
申请学位类别： 工商管理硕士（MBA）
专业名称： 工商管理
论文答辩日期：2022 年 6 月摘 要
独创性（或创新性）声明
本人声明所呈交的论文是我个人在导师指导下进行的研究工作及取得的研究成果。
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经发表或撰写过的研究成果；也不包含为获得桂林电子科技大学或其它教育机构的学位
或证书而使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已在论文中做
了明确的说明并表示了谢意。
申请学位论文与资料若有不实之处，本人承担一切相关责任。
本人签名： 日期：2022 年 6 月 7 号
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本人签名：日期：2022 年 6 月 7 号
导师签名：日期：2022 年 6 月 7 号
2 摘 要
摘 要
减税降费是供给侧结构性改革的重要一环，具有鼓励企业创新的重要作用。
本文深入研究了我国减税降费政策对于企业创新绩效的影响。具体讲，本文首先
深入总结了国内外关于减税降费与企业创新的研究文献，大部分文献表明，减税
降费能够显著提高企业创新绩效。其次，本文在认真研究古典学派、凯恩斯学派
以及供给学派的减税理论的基础上，梳理了减税降费影响企业创新的机制，具体
包括税收负担、税负结构、社保负担、行政事业性收费等对企业创新的作用机制。
第三，本文系统回顾了我国减税降费政策的发展历程，并对当前我国制造业企业
创新绩效的现状做了分析，研究发现我国制造业企业创新绩效明显提高，但与世
界先进水平仍有差距。第四，本文以 A 公司为案例，实证检验了减税降费对企
业创新的影响。研究发现，自减税降费政策推出以来，A公司的成本费用整体来
说保持平稳态势，销售费用呈现出略微下降的趋势，创新能力不断加强。减税降
费等政策激励不仅给予制造业企业充足的现金流补助，还通过加计扣除等具体措
施引导制造业企业进行创新研发，从而获得更多的优惠待遇。从企业的所有制结
构来说，减税补助对于民营制造业企业的创新绩效有着更为显著的促进作用。最
后，本文提出如下政策建议，包括实施“精确制导”的减税降费政策，重视通过
税制结构性改革促进企业创新，继续加大减税降费政策对于基础研究的投入，统
筹考虑减税缴费及其他政策的综合效应，企业要主动了解并积极利用国家各项减
税降费政策等。
关键词：减税降费；创新绩效；研发费用；专利数
I Abstract
Abstract
Tax and fee reductions are an important part of the supply-side structural reform
and play an important role in encouraging corporate innovation. This paper deeply
studies the impact of my country;s tax and fee reduction policies on corporate
innovation performance. Specifically, this paper firstly summarizes the domestic and
foreign research literature on tax and fee reduction and corporate innovation. Most of
the literature shows that tax reduction and fee reduction can significantly improve
corporate innovation performance. Secondly, on the basis of earnestly studying the tax
reduction theories of the classical school, the Keynesian school and the supply school,
this paper sorts out the mechanism by which tax reduction and fee reduction affect
enterprise innovation, including tax burden, tax burden structure, social security
burden, and administrative charges. The mechanism of action on enterprise innovation.
Third, this paper systematically reviews the development history of my country;s tax
and fee reduction policies, and analyzes the current status of innovation performance
of my country;s manufacturing enterprises. gap. Fourth, this paper takes Company A
as an example to empirically test the impact of tax and fee reductions on corporate
innovation. The study found that since the introduction of the tax and fee reduction
policy, company A;s costs and expenses have remained stable as a whole, sales
expenses have shown a slight downward trend, and innovation capabilities have been
continuously strengthened. Policy incentives such as tax cuts and fee reductions not
only provide sufficient cash flow subsidies to manufacturing enterprises, but also
guide manufacturing enterprises to conduct innovative research and development
through specific measures such as super deductions, so as to obtain more preferential
treatment. From the perspective of the ownership structure of enterprises, tax
reduction and subsidies have a more significant role in promoting the innovation
performance of private manufacturing enterprises. Finally, this paper puts forward the
following policy suggestions, including implementing the "precision-guided" tax and
fee reduction policy, attaching importance to promoting enterprise innovation through
the structural reform of the tax system, continuing to increase the investment in basic
research of the tax reduction and fee reduction policy, and taking overall
consideration of tax reduction and fee payment. And the comprehensive effect of
other policies, enterprises should take the initiative to understand and actively use the
various national tax and fee reduction policies.
II Abstract
Key words: Tax Reduction; Innovation Performance; Research And
Development Expenses; Patents