财税与公共管理学院知识库

2018年国务院正式批复建立兰州白银国家自主创新示范区（以下简称兰白自创区），兰白自创区为积极探索欠发达地区发展创新的新路径，先后出台了《甘肃省兰州白银国家自主创新示范区条例》《甘肃省人民政府印发关于推进园区加快发展若干措施的通知》等一系列涉及多领域的政策以激发企业创新效能。而企业作为国家自主创新示范区（以下简称自创区）的创新主体，兰白自创区鲜少针对企业创新出台相关税收优惠政策，且兰白自创区成立时间较短，发展尚不成熟，通过甘肃省科技厅等官方网站对税收政策进行搜集可以发现，关于企业创新的税收支持政策总体数量较少，税收政策比较零散且系统性不强，制约了税收支持政策对企业创新的激励效果，阻碍兰白自创区企业创新活力的释放，兰白自创区税收支持政策有待进一步完善，因此亟需从税收政策的角度研究兰白自创区企业创新发展。

文章以兰白自创区支持企业创新的税收政策为研究对象，基于自创区企业创新的相关概念与理论，通过对2018-2020年兰白自创区企业创新的投入与产出、企业的创新人才引进及企业吸引投资情况进行整理分析，并从省级与市级两个方面对兰白自创区支持企业创新的税收政策进行系统梳理，发现兰白自创区税收政策存在企业创新的支持范围狭窄、支持企业创新的税收政策重点待调整及相关配套措施不健全的问题。基于此，对北京中关村自创区、武汉东湖国家自创区、上海张江自创区三个具有代表性的园区进行经验借鉴，通过对比分析上述园区与兰白自创区企业创新成果及税收政策着力点的区别，得出税收优惠政策实施效果的评估监督待加强、支持企业创新的税收政策应突出区位特色等启示，进而提出拓宽企业创新的税收支持范围、调整企业创新税收支持政策的着力点及完善企业创新的税收支持政策配套措施，充分发挥兰白自创区的示范带动作用。

Since 2018, when the State Council officially approved the Lanzhou Baiyin National Independent Innovation Demonstration Zone (hereinafter referred to as "Lanzhou Baiyin Self created Zone"), the Lanzhou Baiyin Self created Zone has actively explored a new path for development and innovation in underdeveloped areas, A series of policies related to various aspects have been issued, such as the Regulations on Lanzhou Baiyin National Independent Innovation Demonstration Zone in Gansu Province, and the Notice of the People's Government of Gansu Province on Printing and Distributing Several Measures to Accelerate the Development of the Park, to stimulate the innovation efficiency of enterprises. As the innovation main body of the national independent innovation demonstration zone (hereinafter referred to as the self created zone), enterprises in Lanbai Self created Zone rarely provide relevant tax preferential policies for enterprise innovation. Moreover, Lanbai Self created Zone has a relatively short history of establishment and its development is not yet mature. Moreover, through the collection of tax policies on official websites such as Gansu Provincial Department of Science and Technology, it can be found that the number of tax support policies for enterprise independent innovation is relatively small, and the tax policies are relatively scattered, The lack of systematicness limits the incentive effect of tax policies on enterprise innovation and hinders the release of innovation vitality of enterprises in Lanbai Self created Zone. The tax support policy system in Lanbai Self created Zone needs to be further improved, so it is urgent to study the innovative development of enterprises in Lanbai Self created Zone from the perspective of tax policies.

The article takes the tax policy system supporting enterprise innovation in Lanbai Self created Zone as the research object, based on the relevant concepts and theories of enterprise innovation in Lanbai Self created Zone, and through sorting out and analyzing the specific data of enterprise innovation in Lanbai Self created Zone from 2018 to 2020, as well as systematically sorting out the current situation of tax policies in Lanbai Self created Zone, it is found that there is a narrow scope of support for enterprise innovation in the tax policy in Lanbai Self created Zone. The focus of tax support for enterprise innovation needs to be adjusted and related supporting measures are not sound. The experience of three representative parks, namely, Zhongguancun Science Park, Wuhan East Lake National Self created Zone, and Shanghai Zhangjiang Self created Zone, is used for reference. A comparative analysis of the above parks and Lanbai Self created Zone in terms of enterprise innovation achievements and tax policy focus is conducted, and it is concluded that the evaluation and supervision of tax incentives needs to be strengthened The tax policy to support enterprise innovation should highlight two inspirations of regional characteristics, and then propose to broaden the scope of tax support for enterprise innovation, adjust the focus of tax support policies for enterprise innovation, and improve supporting measures for tax support for enterprise innovation, in order to better play the exemplary and driving role of Lanbai Self created Zone.