高新技术企业税收优惠效应分析  

Analysis of preferential tax effect on high and new technology enterprises

作　　者：包健[1] 蒋巡南 BAO Jian;JIANG Xun-nan(School of Public Finance and taxation of Capital University of Economics and Business, Beijing 100070, China)

机构地区：[1]首都经济贸易大学财政税务学院,北京100070

出　　处：《科学管理研究》2017年第6期82-84,101,共4页Scientific Management Research

基　　金：长沙市发展和改革委员会节能减排评价与推广平台技术服务子课题(40476057100001)

摘　　要：多年以来,我国出台了多项鼓励高新技术产业发展的优惠政策,促进了高新技术企业的发展。与此同时,由于隐性税收的存在,高新技术企业税收优惠的最终效果存在差异。因此,基于市场因素对高新技术企业的税收优惠中的隐性税收问题展开研究,并提出相关政策建议。Over the years, China has successively promulgated variety policies to encourage high-tech industry development policies, bring a breakthrough to the development of high-tech industry, and also provides a new op portunity for its development. But, in general, whether these preferential tax policies have brought high-tech en- terprises preferential effect is to be find, so this paper, considered the industrial factors, is to study the effect of tax preference for high-tech enterprises from the perspective of implicit tax.

关 键 词：高新技术企业 税收优惠 隐性税收 

分 类 号：F124.3[经济管理—世界经济] G64[文化科学—高等教育学]