本文關(guān)鍵詞： 高新技術(shù)企業(yè) 稅收優(yōu)惠 實(shí)施效果 影響因素　出處：《浙江財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：經(jīng)歷了改革開(kāi)放以來(lái)三十多年的高速發(fā)展,我國(guó)經(jīng)濟(jì)步入新常態(tài),之前依靠要素驅(qū)動(dòng)和投資驅(qū)動(dòng)的經(jīng)濟(jì)發(fā)展模式的劣勢(shì)日益凸顯,堅(jiān)持創(chuàng)新驅(qū)動(dòng)的發(fā)展戰(zhàn)略成為新時(shí)期促進(jìn)我國(guó)經(jīng)濟(jì)發(fā)展的迫切要求。作為政府調(diào)控宏觀經(jīng)濟(jì)的主要手段,稅收政策在優(yōu)化創(chuàng)新資源配置、降低企業(yè)的創(chuàng)新成本、激發(fā)企業(yè)的自主創(chuàng)新能力等方面發(fā)揮著重要的作用。作為大眾創(chuàng)新的重要主體,高新技術(shù)企業(yè)的發(fā)展在提高國(guó)家自主創(chuàng)新能力方面意義重大。因此,如何充分發(fā)揮稅收優(yōu)惠政策對(duì)高新技術(shù)企業(yè)的促進(jìn)、引導(dǎo)作用,具有重要的現(xiàn)實(shí)意義。本文共分為五章。第一章是引言,從研究背景和研究意義出發(fā),提出本文的研究目標(biāo),結(jié)合使用的研究方法,說(shuō)明了本文的創(chuàng)新點(diǎn)及不足。第二章是文獻(xiàn)綜述。梳理已有國(guó)內(nèi)外研究成果的經(jīng)驗(yàn),分析研究的不足,指出本文研究的重點(diǎn)及方向。第三章是理論基礎(chǔ),先界定了高新技術(shù)企業(yè)和稅收優(yōu)惠的概念,再分類歸納了我國(guó)的高新技術(shù)企業(yè)稅收優(yōu)惠政策,最后介紹了稅收優(yōu)惠政策促進(jìn)高新技術(shù)企業(yè)發(fā)展的作用機(jī)理。第四章是調(diào)研分析部分。首先,分析了杭州某區(qū)高新技術(shù)企業(yè)稅收優(yōu)惠政策的實(shí)施現(xiàn)狀。其次,通過(guò)對(duì)企業(yè)納稅申報(bào)數(shù)據(jù)做回歸分析,實(shí)證研究了稅收優(yōu)惠政策對(duì)高新技術(shù)企業(yè)發(fā)展的激勵(lì)效果大小。最后,通過(guò)向杭州某區(qū)內(nèi)的高新技術(shù)企業(yè)發(fā)放調(diào)查問(wèn)卷,了解企業(yè)對(duì)具體優(yōu)惠政策的看法以及阻礙優(yōu)惠政策實(shí)施效果的不利因素。在總結(jié)前文實(shí)證及調(diào)研結(jié)果的基礎(chǔ)上,第五章從總體政策設(shè)計(jì)、具體稅種以及企業(yè)三個(gè)角度出發(fā),分析了阻礙我國(guó)高新技術(shù)企業(yè)稅收優(yōu)惠政策實(shí)施效果的各項(xiàng)不利因素。第六章是針對(duì)各項(xiàng)阻礙高新技術(shù)企業(yè)稅收優(yōu)惠政策實(shí)施效果的不利因素,主要從總體原則、具體政策以及配套措施三個(gè)角度提出優(yōu)化優(yōu)惠政策實(shí)施效果的具體措施建議。
[Abstract]:After more than 30 years of rapid development since the reform and opening up, China's economy has entered a new normal. Sticking to the innovation-driven development strategy has become an urgent requirement for promoting the economic development of our country in the new period. As the main means of the government to regulate and control the macro-economy, the tax policy is to optimize the allocation of innovative resources and reduce the innovation cost of enterprises. As the main body of mass innovation, the development of high-tech enterprises is of great significance in improving the national independent innovation ability. It is of great practical significance to give full play to the tax preferential policy to the promotion and guidance of high-tech enterprises. This paper is divided into five chapters. The first chapter is the introduction, starting from the research background and significance, this paper puts forward the research objectives. The second chapter is a literature review, combing the experience of domestic and foreign research results, analyzing the shortcomings of the research, pointing out the focus and direction of this study. Chapter three is the theoretical basis. First, the concepts of high-tech enterprises and tax preferences are defined, and then the tax preferential policies of high-tech enterprises in China are classified and summarized. Chapter 4th is the part of investigation and analysis. First, it analyzes the current situation of the tax preferential policies of high-tech enterprises in a certain district of Hangzhou. Secondly, it analyzes the current situation of the implementation of tax preferential policies for high-tech enterprises in a certain district of Hangzhou. Based on the regression analysis of enterprise tax declaration data, this paper empirically studies the incentive effect of preferential tax policy on the development of high-tech enterprises. Finally, by issuing questionnaires to high-tech enterprises in a certain district of Hangzhou, Understand the views of enterprises on specific preferential policies and the negative factors that hinder the implementation of preferential policies. On the basis of summarizing the above empirical and research results, Chapter 5th sets out from the three angles of overall policy design, specific tax categories and enterprises. This paper analyzes the unfavorable factors that hinder the effect of tax preferential policies of high-tech enterprises in China. Chapter 6th is aimed at the unfavorable factors that hinder the implementation of tax preferential policies of high-tech enterprises, mainly from the general principles. Specific policies and supporting measures from three angles to optimize the implementation of preferential policies specific measures.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F276.44;F812.42;F275

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