促进我国高新技术企业发展的税收优惠政策研究  

Research on Preferential Tax Policies of Promoting the Development of China’s New&Hi-tech Enterprises

作　　者：李雪筠[1] 郭峰 LI Xue-jun;GUO Feng

机构地区：[1]河北经贸大学财政税务学院 [2]吉林大学经济学院

出　　处：《经济论坛》2021年第9期128-136,共9页Economic Forum

基　　金：2020年河北省科技厅软科学研究专项“促进河北省高新技术企业发展的财税政策研究”(205576122D)。

摘　　要：随着我国经济步入高质量发展阶段,创新成为经济发展的主要驱动力。“十四五”规划明确指出,要坚持创新驱动发展,全面塑造发展新优势。高新技术企业是科技创新的重要主体,在实施创新驱动发展战略中发挥着至关重要的作用。为了更好地促进高新技术企业的发展,我国应完善高新技术企业的税收优惠政策,为高新技术企业的创新发展创造良好的制度环境。本文首先阐述了我国高新技术企业的界定标准及特征,对其发展水平进行了简要分析;其次,梳理了高新技术企业的相关税收优惠政策,分析其在执行过程中存在的主要问题,如税收优惠体系不完善、间接税收优惠较少、缺乏针对中小企业高新技术企业的税收优惠政策等;最后,通过借鉴发达国家的成功做法,为我国税收优惠政策的进一步完善提出相应的对策,如建立完善的税收优惠政策体系、直接税收优惠方式与间接税收优惠方式相结合、加大对中小型高新技术企业的税收优惠力度等,促进我国高新技术企业的可持续发展。With China’s economy entering a stage of high-quality development,innovation becomes the main driving force of economic development.The“14th Five-Year Plan”clearly points out persisting in innovation driven development and comprehensively shaping new development advantages.New&high-tech enterprises are an important subject of sci-tech innovation and play a vital role in the implementation of innovation-driven development strategies.In order to better promote the development of new&high-tech enterprises,China should improve preferential tax policies for new&high-tech enterprises and create a good institutional environment for the innovative development of new&high-tech enterprises.This paper starts with an elaboration of the definition standards and characteristics of China’s new&high-tech enterprises,and briefly analyzes their development level;secondly,it reviews relevant preferential tax policies of new&high-tech enterprises,and analyzes main problems in the implementation process,such as imperfect tax incentives systems,few indirect tax incentives,and a lack of preferential tax policies targeting small and medium-sized new&high-tech enterprises;finally,it puts forward corresponding countermeasures for the further improvement of China’s preferential tax policies by learning from successful practices of developed countries,,such as establishing a complete preferential tax policy system,the combination of direct and indirect preferential tax modes,and increasing tax incentives for small and medium-sized new&high tech enterprises,so as to promote the sustainable development of China’s new&high-tech enterprises.

关 键 词：高新技术企业 税收优惠方式 R&D经费投入强度 

分 类 号：F276.44[经济管理—企业管理] F812.42[经济管理—国民经济]