Study On The Impact Of Fiscal And Taxation Policies On Military-civilian Integration Innovation

The long-term rapid economic growth has made China the second largest economy in the world.The rapid development of the economy is inseparable from the drive of innovation.Innovation is very important to international competition and the sustainable development of society.Starting from the construction of national defense and economic construction,the national innovation system can be divided into two categories: national defense technology innovation system and civil technology innovation system.Due to historical reasons,the two innovation systems have remained isolated for a long period of time,and it is difficult to achieve a win-win situation,and they have failed to achieve deep and effective integration.In March2015,Xi Jinping pointed out: "Military-civilian integration development is a national strategy".In March 2017,he pointed out the need to accelerate the formation of a military-civilian integration innovation system.With the increasing attention,the academic circles have become increasingly enthusiastic about this issue.Military-civilian integration innovation is essentially a special evolution of innovation.It is the expansion and deepening of military-civilian integration strategies and innovation-driven strategies.It aims to achieve more efficient military-civilian cooperation and promote technological innovation.It is trying to build such an innovation system in which there are different innovation participants(military industrial firms,civilian firms,universities,scientific research institutes,and intermediary institutions).Driven by the environment,these entities keep sharing benefits and risks with each other.At the same time,under comprehensive consideration of confidentiality,market specificity and asset specificity,steadily promote the integration of national defense and civil technology industry.In turn,mutual cooperation between the military and civilians will be realized and technological progress will be promoted.In the process of comprehensively promoting military-civilian integration and innovation,we should focus on giving play to and optimizing fiscal resource allocation and macro-control functions.Pay attention to the impact of fiscal and taxation policy tools on the development of military-civilian integration and innovation,and fully realize the effect of fiscal and taxation policies in making up for market failures and system failures and optimizing the allocation of innovative elements.Existing theories and empirical studies cannot explain the effect of government policies on military-civilian integration and innovation.Based on the nature of the value-added of military-civilian fusion innovation,this paper explores the effect of fiscal and taxation policies that influence military-civilian fusion innovation through a combination of theoretical analysis and empirical analysis.This is conducive to improving my country’s socialized service system,comprehensively improving the level and sustainability of national defense technology innovation and civil technology innovation,and enhancing international competitiveness and overall national innovation capabilities.On the basis of a comprehensive review and review of relevant literature,this article conducts a theoretical and empirical analysis of the influence mechanism of fiscal and taxation policies on military-civilian integration innovation.In the theoretical analysis part,based on the theoretical basis of fiscal and taxation policies to compensate for market failures and system failures,combined with the nature of military-civilian integration of innovation knowledge value-added,respectively,from the perspectives of innovation input and output and innovation subjects,the influence path of the policy is analyzed.It enriches research perspectives and related theories,and improves theoretical support for innovative within the scope of militarycivilian integration.In the empirical analysis part,on the one hand,through the construction of a composite system model,the evaluation of the synergy of military-civilian integration innovation elements is realized,and the influence of fiscal policies on it is investigated based on this.On the other hand,from the perspective of innovation efficiency,by constructing a DEA model,the innovation input and output are grouped into the same framework for analysis,which more comprehensively reflects the performance of innovation resource allocation,and on this basis,it examines the impact of fiscal and tax policies..This research is divided into eight chapters,hoping to provide some theoretical and practical basis for fiscal and taxation policies aimed at promoting military-civilian integration and innovation.Chapter 1 is an introduction.The theoretical and realistic backgrounds of the research are explained separately,and the research significance,ideas,methods and innovations of this article are summarized at the same time.Chapter 2 is a literature review.The literature on military-civilian integration innovation,financial and taxation policies affecting innovation,and the financial and taxation policies affecting military-civilian innovation are reviewed and sorted out.Predecessors’ research methods and perspectives provide the basis for further research in this article.Chapter 3 is the current situation of the policy.The military-civilian integration innovation and policy status are sorted out.the problems and shortcomings of the policy are summarized.Chapter 4 is the discussion of the influence mechanism of fiscal and taxation policies on military-civilian integration innovation.The aim is to clarify how fiscal and taxation policies affect military-civilian integration and innovation through theoretical analysis.The fifth and sixth chapters adopt empirical analysis.Combining the nature of the valueadded of military-civilian integration of innovation knowledge,it quantitatively examines the impact of policies on innovation synergy and innovation efficiency.The seventh chapter is the research conclusion,policy enlightenment and outlook.Based on the foregoing policy status,theoretical mechanism and empirical analysis results,this chapter reviews the fiscal and taxation policy system that promotes military-civilian integration and innovation,gives countermeasures and suggestions,and prospects for further in-depth research.In short,this article focuses on the core issue of "how does policy affect military-civilian integration and innovation".Along with the research thinking of " combine the current fiscal and taxation policy based on the policy text-theoretically explain the influence mechanism of fiscal and taxation policy to promote military-civilian integration innovation-empirical analysis of the effect of fiscal and taxation policy-further improve fiscal and taxation policy",the research of this article is systematically carried out.After theoretical and empirical analysis,the main conclusions are as follows:First,based on the text analysis method,it summarizes the current situation of fiscal and taxation policies on military-civilian integration innovative.The study found that at this stage,both the central and local levels have fully realized the important role that fiscal and taxation policies play in the innovation and development of military-civilian integration,and are gradually trying to fill and improve policy deficiencies in this field.In recent years,policies in this field have achieved great progress in terms of the number of policies and the level of legislation.However,while improving,there are still a series of problems such as incoordination between the subjects of policy release,incoordination of policy content,incoordination in the use of policy tools,and inadequate policy implementation.Second,based on the nature of military-civilian integration innovation,it examines how fiscal and taxation policies affect military-civilian integration innovation activities from the perspectives of factor input and outcome output.From the perspective of factor input,in the process of advancing military-civilian integration and innovation,it will face certain resource constraints,such as capital,labor,technology,and information.The shortage of these production factors will limit the continuous development of military-civilian integration innovation.Fiscal and taxation policies can change the cost of factors and adjust the redistribution of resources,so that the investment in high-risk,high-input,and long-returnperiod projects such as military-civilian integration and innovation can increase,and the allocation and use efficiency can be improved.Mainly manifested as three kinds of effects,namely incentive effect,information transmission and information sharing effect.From the perspective of output,fiscal input and tax incentives mainly promote the increase of innovation output indirectly by increasing factor input,while government procurement directly promotes the increase of innovation output by increasing innovation revenue and reducing innovation risks.Third,proceed from the perspective of innovative value chains and capital flows.Clarified the operation of military-civilian integration innovation entities.It analyzes in detail the policy’s influence path on universities and scientific research institutes,military industry and private companies,and intermediary service agencies and other innovation participants.Fourth,the effective synergy between innovation input and output and the optimization of innovation efficiency can reflect the development of military-civilian integration innovation from a qualitative level.This paper conducts empirical analysis based on these two dimensions.Based on the empirical analysis from the perspective of innovation collaboration,the electronics and communication equipment manufacturing industry is selected as the research object,and the analysis is carried out from the synergy dimension of input and output factors,which mainly examines the influence of fiscal policy on military-civilian integration and innovation collaboration.Through the construction of a composite system synergy model,it is found that the synergy of my country’s military-civilian integration and innovation has shown an overall upward trend.But it is still in the scope of low-to-medium synergy.There is still a lot of room for improvement in improving the degree of military-civilian integration and innovation,and different participants are required to steadily achieve the goal of improving the degree of military-civilian integration and innovation through their joint efforts.The results of the panel fixed effects model and the panel quantile regression model fully confirm that financial support can positively promote the input,output and factor synergy of military-civilian integration and innovation.Fifth,based on the analysis of the innovation efficiency dimension,it is found that government policies will have a significant positive impact on the innovation efficiency of military-civilian integration.It is affirmed that both financial subsidies and tax incentives can promote the improvement of innovation efficiency.A comparative analysis of the nature of corporate equity and the direction of military-civilian integration found that for state-owned enterprises,the policy effect of fiscal subsidies is more significant and the impact is more obvious.But for private enterprises,the effect of tax incentives is more significant,and the effect of implementing preferential tax rates is stronger than that of direct tax deductions and refunds.As for the discussion of the direction of military-civilian integration,it can be concluded that the significant effects of financial subsidies and tax incentives have not been affected by the direction of military-civilian integration.Moreover,whether it is for militaryto-civilian or civil-military enterprises,the impact coefficients of the three policy tools are consistent,that is,the impact coefficient of direct fiscal subsidies is the largest,the tax rate is the second,and the direct tax reduction or exemption has the lowest effect.Sixth,The fiscal and taxation policies related to military-civilian integration and innovation urgently need to be improved.The government should support the active policy orientation of military-civilian integration and innovation,guide the flow of social resources,and support development.When improving the military-civilian integration and innovation of fiscal and taxation policies,it is not only necessary to focus on top-level design and overall planning,but also to adopt targeted measures and highlight key points to implement and improve policies.The innovations of this article include the following three points:First,the effect of government policies on military-civilian integration and innovation was examined.It enriches research perspectives,supplements related theoretical research,and provides theoretical support for innovative decision-making within the scope of militarycivilian integration.Second,conduct empirical analysis based on the perspective of innovation and collaboration.If we examine the development level of military-civilian integration innovation from the perspective of innovation input and innovation output alone,in fact,we only evaluate it from the perspective of "quantity" and fail to effectively give a "qualitative" evaluation of its development..This article takes the electronics and communication equipment manufacturing industry as a typical representative industry of military-civilian integration industry innovation.By constructing a composite system synergy model,and based on the perspective of element synergy,it quantitatively measures the development level of military-civilian integration industry innovation and synergy.Based on this,the panel fixed effects and quantile regression models respectively confirmed the impact of policies on the innovation input,output,and factor synergy of military-civilian integration.Third,conduct empirical analysis based on the perspective of innovation efficiency.Innovation efficiency can be analyzed under the same framework of innovation input and output,and it is a more effective indicator reflecting the performance of innovation resource allocation.Based on the perspective of innovation efficiency,the research examines the impact of fiscal and taxation policies.By constructing a DEA model,the innovation efficiency of militarycivilian integration enterprises under the input-output model is measured.On this basis,Tobit regression is used to investigate the impact of fiscal and taxation policies.