财税政策对光伏产业企业研发的实证分析

　　摘要

　　传统能源危机使得新能源成为新的经济增长点，随之而来的一系列新能源政策也确实推动了新能源的发展进程，尤其是光伏产业呈现出爆发式的增长。2005年里昂证券公司分析师Michael Rogol在光伏产业展望报告中提出光伏产业具有十分光明的前景，这一结论得到学者们广泛的认可，于是国内外学者们开始探索光伏产业的发展路径和方向。由于光伏产业具有极强的政策依赖性和敏感性，随着光伏产业的发展，我国财税政策存在的问题也日益暴露出来，尤其是对企业研发的激励作用备受争议。在此形势下，如何优化财税政策这一政府主要的调控手段，促进光伏产业的创新发展已成为当前亟待解决的问题。

　　本文的第一部分首先论述本文的选题背景，引出光伏产业是优化能源结构、替代日趋枯竭的传统能源的最有效的替代物，并梳理我国光伏产业现行的财税政策，针对其存在的问题进行简单分析；其次分析本文的研究意义，论文的研究内容、方法以及创新点和不足之处。第二部分首先总结国内外关于光伏产业发展的相关文献，发现虽然学者们研究角度各有差异，但均提出政府政策支持的必要性和重要性；其次从财政补贴和税收优惠两个层面综述现行财税政策对企业研发的影响并进行评述。第三部分运用博弈模型、局部均衡等来分析财政补贴和税收优惠对企业研发的作用机理，提出财政补贴对企业研发的杠杆效应和挤出效应以及税收优惠对企业研发的激励作用。第四部分是财税政策对企业研发的实证分析，在综合考虑混合回归、随机效应模型和固定效应模型之后选择固定效应变截距模型进行实证分析，实证结果为财政补贴和税收优惠均促进了企业的研发创新，并且税收优惠的激励作用优于财政补贴。第五部分在前文的理论分析和实证分析之上提出三点结论，一是财政补贴的双重影响；二是税收优惠的正向作用；三是补贴让位，以税收调节为主导。基于此提出对各类财税政策的建议，即规范财政补贴用途、加大税收优惠力度和完善财税政策体系。

　　关键词：光伏产业；财政补贴；税收优惠；企业研发

　　ABSTRACT

　　Traditional energy crisis makes new energy becoming a new economic growth point,and a series of new energy policies have really promoted the development process ofnew energy, especially the photovoltaic industry showing explosive growth In 2005,Michael Rogol, the analyst of CLSA, proposed that the photovoltaic industry has avery bright prospect in the PV industry outlook report This conclusion has beenwidely recognized by scholars, so they began to explore the development path anddirection of the photovoltaic industry As the photovoltaic industry has strong policydependence and sensitivity, with the development of the photovoltaic industry, theproblems of China's fiscal and taxation policies are increasingly exposed, especiallythe incentive effect on corporate R&D is highly controversial Under this situation,how to optimize the fiscal and taxation policies, the main means of governmentregulation, and promote the innovative development of the photovoltaic industry hasbecome an urgent problem to be solved

　　The first part of the paper discusses the background of the research, which leads to thephotovoltaic industry the most effective substitute for optimizing the energy structureand replacing the increasingly exhausted traditional energy, and combing the currentfiscal and taxation policies of China’s photovoltaic industry, and do some simpleanalysis of its problems Then this paper analyzes the significance、the main contentsand methods of the thesis、the innovations and deficiencies are also mentioned Thesecond part of the paper first summarizes the relevant literatures on the developmentof photovoltaic industry at home and abroad, although scholars have differentresearch perspectives, but they all raise the necessity and importance of governmentpolicy support Secondly, it sorts out the current fiscal and taxation policies of China'sphotovoltaic industry and carries on a simple analysis of the problems existing in thecurrent fiscal and taxation policies Finally, from the two respects summarizing theimpact of current fiscal and taxation policies on R&D innovation and carrying out areview The third part uses game model and partial equilibrium to analyze themechanism of financial subsidies and tax incentives for R&D, and proposes theleverage effect and crowding out effect of financial subsidies on enterprise R&D and the incentive effect of tax incentives The fourth part is the empirical analysis of fiscaland taxation policies on R&D After considering the mixed regression, random effectsmodel and fixed effect model, the fixed effect variable intercept model is selected forempirical analysis The empirical results are that financial subsidies and tax incentivesboth promoting the R&D innovation of enterprises, and the incentive effect of taxincentives is better than financial subsidies The fifth part analyzes the fiscal andtaxation policies of the photovoltaic industry of the three typical countries: UnitedStates, Germany and Japan And analyzes the enlightenment to China from theperspectives of industrial chain equilibrium, policy diversity and expansion of thephotovoltaic market The sixth part puts forward three conclusions on the theoreticalanalysis and empirical analysis of the previous article One is the dual effects offinancial subsidies; the second is the positive effects of tax incentives; and the third isto give up subsidies moderately and take tax adjustment as the leading factor Basedon this, it puts forward suggestions on various fiscal and taxation policies, includingregulating the use of financial subsidies, increasing tax incentives, and improving thefiscal and taxation policy system

　　Keywords: Photovoltaic industry; Financial subsidy; Tax incentives; R&D

　　目录

　　第 1 章 绪论

　　1.1 选题背景

　　1.1.1 能源现状及危机

　　目前，我国已超过美国成为世界第一大能源消费国。从能源消费结构上来看，我国仍以煤炭为主，其次是石油、水电、天然气等，而美国、日本以及一些中南美洲的发达国家（如法国、德国、英国）则是以石油为主。造成这种差异的主要原因包括国家能源储量构成、经济技术水平等。表 1-2 列示了 2016年世界及我国三大能源的储量情况。从表中可以看出，世界能源储量总体可以满足未来几十年的发展需求，但能源分布严重不均衡，中东地区的石油和天然气储量占总量的比重均达到了近 50%，亚太地区的煤炭储量高达 465%，其中中国占214%，而我国的石油和天然气仅占 15%和 29%，这也就能解释为什么我国的煤炭消费是能源消费的主力。

　　第一次工业革命以来，世界各国对传统能源的过度依赖使人类赖以生存的能源环境收到了严重破坏。20 世纪 70 年代初期、末期和 90 年代初期就已爆发了三次全球性的能源危机，迄今为止，能源危机以各种方式不断上演，如 2003 年中东局势紧张导致国际油价暴涨、2006 年美国加州电力危机、2010 年墨西哥湾漏油事件等都向人类发出了警告。

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　　1.2 我国光伏产业相关财税政策
　　1.3 研究意义
　　1.4 研究内容
　　1.5 研究方法
　　1.6 创新和不足

　　第 2 章 文献综述

　　2.1 光伏产业发展的国内外综述
　　2.2 财税政策对企业研发的影响
　　2.3 本章小结

　　第 3 章 财税政策对光伏产业企业研发的作用机理

　　3.1 基于博弈框架对财政补贴的分析
　　3.2 基于局部均衡对税收优惠的分析
　　3.3 本章小结

　　第 4 章 财税政策对光伏产业企业研发的实证分析

　　4.1 财税政策对企业研发的假说
　　4.2 基于企业数据的实证分析
　　4.3 本章小结

　　第 5 章 结论与建议

　　5.1 结论
　　5.2 促进光伏产业发展的财税政策建议

　　参考文献