生物育种企业接受政府科研基金投入的社会责任和财税问题  

Social Responsibility and Taxation Issues of Biotech Breeding Enterprises Receiving Government Research Funding

作　　者：于海霞[1] Yu Haixia(Inner Mongolia Business&Trade Vocational College,Hohhot,010070)

机构地区：[1]内蒙古商贸职业学院,呼和浩特010070

出　　处：《分子植物育种》2023年第17期5756-5760,共5页Molecular Plant Breeding

基　　金：内蒙古商贸职业学院教学科研基金资助。

摘　　要：本研究系统介绍了生物育种企业接受政府科研基金投入的背景和重要性,强调了关注社会责任和财税问题的重要性,分析了政府科研基金的性质和生物育种企业应承担的社会责任,以及私营企业获得科研基金的特殊义务和责任。深入讨论了财务管理和透明度、税务合规和优惠政策以及财税风险管理等财税问题与管理。进一步探讨了社会责任对财税问题的影响以及财税问题对社会责任的影响,通过案例分析和实证研究,总结了生物育种企业在社会责任和财税问题上的成功经验和问题。最后,本研究提出了未来研究的方向和建议,包括加强法律法规研究、探索合理的利润分配机制、强化社会责任观念培养以及加强合作与交流等。本研究为生物育种企业在接受科研基金投入时的社会责任和财税问题提供了深入探讨和启示,为相关政策的制定和实施提供参考和建议,以期促进企业可持续发展和社会责任的履行。This study provides a comprehensive analysis of the social responsibility and taxation issues faced by biotech breeding enterprises that receive government research funding.It emphasizes the importance of addressing these issues and explores the nature of government research funding as well as the social responsibilities that biotech breeding enterprises should undertake,and the special obligations and responsibilities of private enterprises to access scientific research funds.The study delves into financial management and transparency,tax compliance and incentive policies,and the management of financial and taxation risks.Furthermore,it examines the interaction between social responsibility and financial taxation,considering their mutual impact.Through case studies and empirical research,the study identifies successful practices and challenges related to social responsibility and taxation issues in biotech breeding enterprises.Lastly,the study offers future research directions and recommendations,including the need for legal and regulatory research,exploring equitable profit distribution mechanisms,promoting the cultivation of social responsibility awareness,and fostering collaboration and communication.The findings of this study contribute to a deeper understanding of the social responsibility and taxation issues faced by biotech breeding enterprises receiving government research funding,and provide insights and guidance for policymakers to promote sustainable development and fulfill social responsibilities.

关 键 词：生物育种企业 政府科研基金 社会责任 财税问题 可持续发展 

分 类 号：F324[经济管理—产业经济] F302.6F270F812.45