集成电路产业税收优惠政策绩效评估研究  

Research on Performance Evaluation of Tax Incentives for Integrated Circuit Industry

作　　者：郑涌 陈斌[1,2] Zheng Yong;Chen Bin

机构地区：[1]厦门国家会计学院 [2]厦门国家会计学院财政与税收研究所

出　　处：《经济研究参考》2023年第1期42-53,共12页Review of Economic Research

摘　　要：近年来,国家连续出台了一系列支持和鼓励集成电路产业发展的税收优惠政策,且扶持力度不断加大。这些税收优惠政策决策的科学性、执行的有效性、目标的实现度、相关群体的满意度如何是人大、审计、各级政府和社会公众十分关注的问题。因此,有必要对集成电路产业税收优惠政策开展全过程绩效评估。本文通过设定绩效评估指标,召开座谈会、实地调研、问卷调查等方式,采取定性与定量相结合的绩效评估方法,对厦门、苏州、合肥等地集成电路产业税收优惠政策的实施效果进行了全方位绩效评估。根据评估结果,指出了当前我国集成电路产业税收优惠政策执行中存在的问题,提出了完善集成电路产业税收优惠政策的相关建议。In recent years, China has introduced a series of tax incentives to support and encourage the development of integrated circuit industry, and the support is increasing. With regard to these tax incentives, how scientific are their decisions, how effective are their implementation, how well do they achieve their goals, and how satisfied are the relevant groups? These are issues of great concern to people’s congresses, auditors, governments at all levels and the public. Therefore, it is necessary to carry out the whole process performance evaluation of tax incentives for IC industry. Through setting performance evaluation indicators, holding symposiums, field research, questionnaire survey and other methods, this paper adopts a combination of qualitative and quantitative performance evaluation methods, and carries out a comprehensive performance evaluation on the implementation effect of tax incentives for IC industry in Xiamen, Suzhou, Hefei.Based on the evaluation results, the paper points out the existing problems in the implementation of tax incentives for IC industry, and puts forward some suggestions to improve the tax incentives for IC industry.

关 键 词：集成电路 税收优惠 绩效评估 

分 类 号：F812.42[经济管理—财政学] F812.3