中原经济区科技发展的税收优惠政策探析  

作　　者：凌云[1] 

机构地区：[1]河南财政税务高等专科学校

出　　处：《企业经济》2013年第6期145-148,共4页Enterprise Economy

基　　金：河南省2012年软科学重点研究计划项目"中原经济区科技发展的税收优惠政策研究"(批准号:122400420032)

摘　　要：建设中原经济区、实现"三化"协调发展,离不开科技支撑和创新引领。以河南为中心的中原经济区在科技发展方面取得了可喜的成就,科技创新环境逐步优化,科技创新能力大幅度提高,为地区经济发展提供了重要的科技支撑,但是还存在不少突出问题,特别是在税收优惠政策方面还不适应支撑中原经济区建设又好又快发展的要求,如税收优惠对象选择不科学、税制结构不合理等。为此,本文提出了中原经济区在促进科技进步上的税收优惠政策建议:对税收优惠政策应作总体性的战略部署;重视科技人才;采取多样化的科技税收优惠形式,选择合理有效的税种实施税收优惠,加强对中原经济区重点企业扶持政策的力度,税收优惠政策的重点应放在技术的研发及成果向现实生产力的转化上,努力使企业成为科技进步的主体。The construction of Central China Economic District and the realization of coordinated development of industrialization, ur-banization and agricultural modernization cannot be separated from scientific and technological support and innovation leading. The Central China Economic District, with Henan as the center, has made gratifying achievements in the development of science and technology, the S＆T innovation environment has been gradually optimized and the innovation capacity has been greatly improved, providing an important scientific support for national economy development. But there are still many problems, especially in preferential tax, which cannot support the construction requirements of the District, such as unsci-entific selection of preferential tax objects, unreasonable tax system structure and other factors. Therefore, this paper puts forward some recommendations in preferential tax policies for the promotion of scientific and technological progress of the Central China Economic District, e.g., working out a general strategy for preferential tax policies; attaching importance to scientific and technological personnel; adopting diversified S＆T preferential tax forms, selecting reasonable and effective tax categories for implementation of tax preference, strengthening the support for key enterprises in the District, and focusing on the conversion of technology R＆D achievements into practical productive forces as to make enterprises the subjects of scientific and technological progress.

关 键 词：中原经济区 自主创新 科技 税收优惠 

分 类 号：F061.5[经济管理—政治经济学]