本文選題：RD + 稅收優(yōu)惠政策�。� 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：當(dāng)今世界許多發(fā)達(dá)國(guó)家都將技術(shù)創(chuàng)新作為國(guó)家發(fā)展戰(zhàn)略,以便在全球市場(chǎng)經(jīng)濟(jì)中占據(jù)有利位置。中國(guó)政府在2006年做出建設(shè)創(chuàng)新型國(guó)家的決策,爭(zhēng)取在2020年建成創(chuàng)新型國(guó)家,使科技發(fā)展成為經(jīng)濟(jì)社會(huì)發(fā)展的有力支撐。深化科技體制改革,健全技術(shù)創(chuàng)新激勵(lì)機(jī)制,構(gòu)建一個(gè)科學(xué)合理、富有活力、更有效率的創(chuàng)新體系已成為政府和社會(huì)各界的廣泛共識(shí)。一個(gè)健康、繁榮社會(huì)主義市場(chǎng)經(jīng)濟(jì)離不開數(shù)量眾多、社會(huì)效益貢獻(xiàn)大的中小企業(yè)。技術(shù)創(chuàng)新已經(jīng)成為決定中小企業(yè)在市場(chǎng)競(jìng)爭(zhēng)中成敗的關(guān)鍵因素,是企業(yè)取得市場(chǎng)競(jìng)爭(zhēng)優(yōu)勢(shì)和實(shí)現(xiàn)可持續(xù)發(fā)展的不竭動(dòng)力。稅收政策對(duì)于中小企業(yè)的技術(shù)創(chuàng)新有著非常重要的作用和地位,建立和完善我國(guó)稅收制度和政策對(duì)充分發(fā)揮稅收對(duì)中小企業(yè)技術(shù)創(chuàng)新的激勵(lì)作用巨大。 本文通過闡述湖南省中小企業(yè)技術(shù)創(chuàng)新的現(xiàn)狀,開展對(duì)湖南省醴陵市中小企業(yè)技術(shù)創(chuàng)新訪談?wù){(diào)查。采用文獻(xiàn)理論研究與實(shí)證研究相結(jié)合、統(tǒng)計(jì)數(shù)據(jù)與多元線性回歸分析方法相結(jié)合、電子郵件調(diào)查與實(shí)地走訪相結(jié)合的方法,努力探尋稅收政策在推動(dòng)湖南中小企業(yè)技術(shù)創(chuàng)新研發(fā)和企業(yè)發(fā)展之間的關(guān)系。著重對(duì)2008年以來新企業(yè)增值稅、企業(yè)所得稅、個(gè)人所得稅等稅收政策對(duì)企業(yè)技術(shù)創(chuàng)新的實(shí)證分析,揭示現(xiàn)行的稅收政策在推動(dòng)中小企業(yè)的技術(shù)創(chuàng)新方面取得的一些成效。并將發(fā)達(dá)國(guó)家的稅政政策與我國(guó)相關(guān)的稅收政策進(jìn)行比較分析,找出存在的不足。從政府扶持的角度出發(fā),努力探索和完善我國(guó)稅制和新的稅收政策改革方向,為進(jìn)一步推動(dòng)我省中小企業(yè)的技術(shù)創(chuàng)新,提高企業(yè)市場(chǎng)競(jìng)爭(zhēng)能力,提出一些政策建議。
[Abstract]:Nowadays, many developed countries regard technological innovation as a national development strategy in order to occupy a favorable position in the global market economy. In 2006, the Chinese government made the decision to build an innovative country and strive to build an innovative country by 2020, so that the development of science and technology can be a strong support for economic and social development. Deepening the reform of science and technology system, perfecting the incentive mechanism of technological innovation, and constructing a scientific, reasonable, energetic and more efficient innovation system has become a broad consensus of the government and all walks of life. A healthy, prosperous socialist market economy can not do without a large number of social benefits of the large contribution of small and medium-sized enterprises. Technological innovation has become the key factor to determine the success or failure of small and medium-sized enterprises in the market competition. It is also the inexhaustible motive force for enterprises to obtain market competitive advantage and realize sustainable development. Tax policy plays a very important role in the technological innovation of small and medium-sized enterprises. The establishment and perfection of tax system and policy in our country play an important role in stimulating the technological innovation of small and medium-sized enterprises. This paper expounds the present situation of technological innovation of small and medium-sized enterprises in Hunan Province, and carries out an interview investigation on technological innovation of small and medium-sized enterprises in Liling City, Hunan Province. Using the combination of literature theory research and empirical research, statistical data and multiple linear regression analysis, email survey and field visits. Try to explore the relationship between tax policy and technological innovation research and development of small and medium-sized enterprises in Hunan Province. This paper focuses on the empirical analysis of new enterprise value-added tax, enterprise income tax, personal income tax and other tax policies on the technological innovation of enterprises since 2008, and reveals some achievements of the current tax policies in promoting technological innovation of small and medium-sized enterprises. By comparing the tax policies of developed countries with the related tax policies of our country, we can find out the shortcomings. From the angle of government support, this paper tries to explore and perfect the reform direction of tax system and new tax policy in our country, and puts forward some policy suggestions for further promoting the technological innovation of small and medium-sized enterprises in our province and improving the competitive ability of enterprises in the market.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F276.3;F273.1

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