税收与工业企业技术竞争力研究  

Study on Taxation and Technique Competitiveness of Industrial Enterprises

作　　者：刘华[1] 张伟伟[1] 余布凡 

机构地区：[1]华中科技大学管理学院,湖北武汉430074 [2]湖北大众联合会计师事务所,湖北武汉436000

出　　处：《华中科技大学学报（城市科学版）》2007年第1期24-27,共4页Journal of Huazhong University of Science and Technology

基　　金：湖北省企业竞争力研究中心资助项目(Qyjzl2006y010)

摘　　要：在研究现代企业技术竞争力的决定因素时,从长远来看,R&D投资能够给企业带来长期、持续的技术竞争力。从短期来看,工业企业的技术水平主要体现在其固定资产的技术含量,即固定资产更新能够直接影响企业现阶段的技术竞争力水平。针对固定资产更新和R&D投资两个方面,分别分析了企业所得税和增值税两大税种对工业企业固定资产更新成本的影响以及我国现行的R&D激励工具、R&D金额列支、税收扣除及所得税率优惠的设施情况。When one study the determinant of technique competitiveness of centemportary industrial enterprises, it can be found that R＆D investment could bring industrial enterprises long-term, continual technique competitiveness in the long run. Currently technological capability of industrial enterprises incarnates primarily with capital asserts in the short run. The impact of taxation on technological competitiveness in industrial enterprises was analyzed from the perspective of capital asserts renewal and R＆D investment. The effect of two major tax items was analyzed including enterprise income tax and value-added tax which have influences on industrial enterprises＇ capital asserts investment, and the usage of three kinds of taxation preference in our country including R＆D investment tax credit, enterprises income tax rate decrease, and R＆D investment cost confirmation.

关 键 词：技术竞争力 固定资产投资 R&D投资 

分 类 号：F810.422[经济管理—财政学]