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

【摘要】：當今世界許多發(fā)達國家都將技術(shù)創(chuàng)新作為國家發(fā)展戰(zhàn)略,以便在全球市場經(jīng)濟中占據(jù)有利位置。中國政府在2006年做出建設創(chuàng)新型國家的決策,爭取在2020年建成創(chuàng)新型國家,使科技發(fā)展成為經(jīng)濟社會發(fā)展的有力支撐。深化科技體制改革,健全技術(shù)創(chuàng)新激勵機制,構(gòu)建一個科學合理、富有活力、更有效率的創(chuàng)新體系已成為政府和社會各界的廣泛共識。一個健康、繁榮社會主義市場經(jīng)濟離不開數(shù)量眾多、社會效益貢獻大的中小企業(yè)。技術(shù)創(chuàng)新已經(jīng)成為決定中小企業(yè)在市場競爭中成敗的關(guān)鍵因素,是企業(yè)取得市場競爭優(yōu)勢和實現(xiàn)可持續(xù)發(fā)展的不竭動力。稅收政策對于中小企業(yè)的技術(shù)創(chuàng)新有著非常重要的作用和地位,建立和完善我國稅收制度和政策對充分發(fā)揮稅收對中小企業(yè)技術(shù)創(chuàng)新的激勵作用巨大。 本文通過闡述湖南省中小企業(yè)技術(shù)創(chuàng)新的現(xiàn)狀,開展對湖南省醴陵市中小企業(yè)技術(shù)創(chuàng)新訪談調(diào)查。采用文獻理論研究與實證研究相結(jié)合、統(tǒng)計數(shù)據(jù)與多元線性回歸分析方法相結(jié)合、電子郵件調(diào)查與實地走訪相結(jié)合的方法,努力探尋稅收政策在推動湖南中小企業(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2008年以來新企業(yè)增值稅、企業(yè)所得稅、個人所得稅等稅收政策對企業(yè)技術(shù)創(chuàng)新的實證分析,揭示現(xiàn)行的稅收政策在推動中小企業(yè)的技術(shù)創(chuàng)新方面取得的一些成效。并將發(fā)達國家的稅政政策與我國相關(guān)的稅收政策進行比較分析,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稅制和新的稅收政策改革方向,為進一步推動我省中小企業(yè)的技術(shù)創(chuàng)新,提高企業(yè)市場競爭能力,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.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F276.3;F273.1

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本文編號：2116637