浅析高新技术企业税收优惠问题  

A brief analysis of tax incentives for high-tech enterprises

作　　者：朱豆豆 Zhu Doudou(School of Management,Wuhan Institute of Technology,Wuhan,Hubei,430205)

机构地区：[1]武汉工程大学管理学院,湖北武汉430205

出　　处：《市场周刊》2023年第6期105-108,共4页Market Weekly

摘　　要：党的二十大报告提出,要强化企业科技创新主体地位,发挥科技型骨干企业引领支撑作用,营造有利于科技型中小微企业成长的良好环境,推动创新链产业链资金链人才链深度融合。高新技术企业是高质量发展的主力军,我国出台了一系列税收优惠政策,支持和鼓励高新技术企业高质量发展。然而我国税收相关政策的制定、执行和企业的实际运用还存在一些需要改进和优化的地方,在此主要从企业所得税、个人所得税和增值税三个维度分析存在的问题,并提出一些建议和意见,以期实现高新技术企业税收优惠政策更加科学化与合理化。According to the report of the Party's 20th National Congress,we will strengthen the dominant position of enterprises in sci⁃entific and technological innovation,give full play to the leading and supporting role of key scientific and technological enterprises,create a favorable environment for the growth of small,medium and micro scientific and technological enterprises,and promote the deep integration of innovation chains,industrial chains,capital chains,and human resources chains.High-tech enterprises are the main force in high quality development.Our country has issued a series of preferential tax policies to support and encourage the high quality development of high-tech enterprises.However,there are still some areas that need to be improved and optimized in the formulation and implementation of relevant tax policies and the practical application of enterprises.Mainly analyzing the existing problems from the three dimensions of enterprise income tax,individual income tax and value-added tax,and putting forward some suggestions and opinions in order to achieve a more scientific and reasonable tax preferential policies for high-tech enterprises.

关 键 词：高新技术产业 税收优惠 问题 措施 

分 类 号：F810.42[经济管理—财政学]