高新技术企业科技税收优惠政策的研究  

Research on the preferential tax policy of science and technology in high-tech enterprises

作　　者：陈芳[1] 顾雪玲[1] Chen Fang Gu Xueling(Taizhou Institute of Sci. ＆ Tech., NUST., Taizhou 225300, Chin)

机构地区：[1]南京理工大学泰州科技学院,江苏泰州225300

出　　处：《江苏科技信息》2017年第17期8-10,共3页Jiangsu Science and Technology Information

基　　金：2016年度泰州市科技局软科学研究计划项目;项目名称:泰州科技税收优惠政策创新激励机制研究;项目编号:RKX201630

摘　　要：近年来,国家不断地强调科技创新的重要性,也一再地加强对科技型企业的扶持力度,特别是在税收方面给予了科技型企业高度的税收优惠,鼓励科技型创新企业的发展。虽然政府给予科技型创新企业的税收优惠不断加大,但是企业却未能真正享受到税收优惠。一味地扩大税收优惠力度显然是不足的,解决当前税收体系中存在的问题成了重中之重。文章通过研究我国的科技型企业税收优惠体系,发现我国科技税收主要存在着体系不完善、缺乏对科技型企业风险投资的鼓励和R&D费用难以归集等问题,并针对以上问题给出了相应的解决对策。In recent years, the state has continuously stressed the importance of scientific and technological innovation, and repeatedly strengthened the support for science and technology enterprises, especially in the tax as the state has given a high degree of tax preference for science and technology enterprises to encourage the development of scientific and technological innovation enterprises. Although the government has given more and more tax preference for science and technology innovation enterprises, the companies have not really enjoyed the tax incentives. Blindly expanding the tax preference is clearly inadequate while solving the problems in current tax system have become the most important thing. This paper studies the tax preferential system of science and technology enterprises in China, and finds that there are some problems such as imperfect system of science and technology tax, lack of incentive for venture capital investment in science and technology enterprises, and difficulty in assembling R＆D expenses. In view of the above problems, we will give the corresponding countermeasures.

关 键 词：高新技术企业 科技税收 税收优惠 

分 类 号：F812.42[经济管理—财政学]