【摘要】：稅收政策對(duì)任何一個(gè)經(jīng)濟(jì)主體都非常重要，不完善的稅收政策導(dǎo)致過(guò)重的稅收負(fù)擔(dān)直接影響經(jīng)濟(jì)主體的競(jìng)爭(zhēng)力、收益和經(jīng)營(yíng)成本，左右納稅人的經(jīng)濟(jì)行為，進(jìn)而影響高技術(shù)服務(wù)創(chuàng)新網(wǎng)絡(luò)的快速發(fā)展，本文通過(guò)研究中國(guó)南車發(fā)展高技術(shù)服務(wù)創(chuàng)新網(wǎng)絡(luò)過(guò)程中面臨的稅收政策的問(wèn)題和稅收負(fù)擔(dān)的狀況，總結(jié)出中國(guó)南車稅負(fù)增長(zhǎng)變化且居高不下的真正原因，從而提出完善高技術(shù)服務(wù)創(chuàng)新網(wǎng)絡(luò)的發(fā)展政策建議。對(duì)實(shí)現(xiàn)我國(guó)產(chǎn)業(yè)的快速融合以及產(chǎn)業(yè)結(jié)構(gòu)的升級(jí)具有重要的現(xiàn)實(shí)意義。 本文的創(chuàng)新點(diǎn)主要有以下兩點(diǎn)：第一、研究視角的創(chuàng)新。由于高技術(shù)服務(wù)創(chuàng)新網(wǎng)絡(luò)的概念提出比較晚，目前學(xué)界關(guān)于高技術(shù)服務(wù)創(chuàng)新網(wǎng)絡(luò)的研究成果非常少的，現(xiàn)有的研究成果要是集中在創(chuàng)新網(wǎng)絡(luò)和服務(wù)創(chuàng)新兩個(gè)方面，鮮有研究是針對(duì)高技術(shù)服務(wù)創(chuàng)新網(wǎng)絡(luò)而進(jìn)行的。因此，論文可供參考的資料非常少，選題較新。第二、研究方法的創(chuàng)新�，F(xiàn)有研究成果更多的是從宏觀角度去分析稅收政策及其激勵(lì)效應(yīng)而忽略了企業(yè)創(chuàng)新的不同形式、不同項(xiàng)目對(duì)稅收政策需求的差異性，更鮮有人結(jié)合企業(yè)具體發(fā)展方式的創(chuàng)新去研究稅收政策，因此本文的研究具有更大的實(shí)用價(jià)值。 本文首先對(duì)選擇中國(guó)南車進(jìn)行稅負(fù)分析做出了解釋并對(duì)中國(guó)南車的概況做了簡(jiǎn)要介紹，然后主要分析了從2008年上市以來(lái)中國(guó)南車因發(fā)展高技術(shù)服務(wù)創(chuàng)新網(wǎng)絡(luò)的稅負(fù)變化，并與同行業(yè)稅負(fù)水平進(jìn)行了對(duì)比分析，，通過(guò)橫向的對(duì)比得出優(yōu)化中國(guó)南車稅負(fù)以及改善高技術(shù)服務(wù)創(chuàng)新網(wǎng)絡(luò)稅收環(huán)境的政策建議。
[Abstract]:Tax policy is very important to any economic entity. Imperfect tax policy leads to excessive tax burden, which directly affects the competitiveness, income and operating cost of economic subjects, and affects the economic behavior of taxpayers. Then it affects the rapid development of high-tech service innovation network. This paper studies the problems of tax policy and tax burden in the process of developing high-tech service innovation network. This paper sums up the real reasons for the change of tax burden and the high level of tax burden in China, and puts forward some policy suggestions on how to improve the innovation network of high-tech service. It is of great practical significance to realize the rapid integration of industry and the upgrading of industrial structure in China. The innovation of this paper mainly has the following two points: first, the research angle of view innovation. Because the concept of high-tech service innovation network was put forward relatively late, there are very few research results on high-tech service innovation network in academic circles at present. If the existing research results focus on two aspects of innovation network and service innovation, Few studies are aimed at high-tech service innovation networks. Therefore, the paper can be referred to a very small number of materials, topics are relatively new. Second, the innovation of research methods. The existing research results are more from the macro perspective to analyze the tax policy and its incentive effect, but ignore the different forms of enterprise innovation, different items of tax policy needs differences, Few people study the tax policy in combination with the innovation of the specific development mode of enterprises, so the research of this paper has more practical value. This paper firstly explains the tax burden analysis of CSR and briefly introduces the general situation of CSR, and then mainly analyzes the changes of tax burden of CSR due to the development of high-tech service innovation network since its listing in 2008. By comparing with the tax burden level of the same industry, the paper draws the policy suggestions of optimizing the tax burden of China Southern car and improving the network tax environment of high-tech service innovation through the horizontal comparison.
【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;F426.471

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