高技术服务创新网络发展视角下的联想集团涉税问题研究

发布时间：2018-03-22 14:15

本文选题：高技术服务创新网络　切入点：联想集团　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：当前，我国正处于加快调整经济结构，转变发展方式与建设创新型国家的关键时期，，全社会对高技术服务的需求日益增长，以加工制造为主的中小企业对研发设计服务和信息服务，高新技术企业对知识产权服务和科技成果转化服务等均提出了新的更高的要求，服务创新成为了经济发展的重要引擎。在高技术产业向制造业和服务业渗透的经济背景下，高技术服务创新网络这一新兴业态应运而生。高技术服务创新网络是基于信息技术的发展，以大型企业为主导，以网络为平台，在一个开放系统中各战略合作伙伴围绕解决方案，通过模块嵌合完成的竞争与合作过程的一种产业融合发展模式。它集创新性、集成性、便利性、可靠性和快捷性于一体而备受市场欢迎，同时作为高科技与现代管理相结合的产物，受到先进制造业转型的驱动，适应生产性服务消费的需求，也是未来绿色经济增长和可持续发展的重要内容和支撑力量，当然也应该成为政府税收政策激励的对象。本文从高技术服务创新网络的视角出发，对高技术服务创新网络发展的必要性，联想集团概况，联想集团在高技术服务创新网络发展中的探索，联想集团涉及的税收政策以及联想集团在发展高技术服务创新网络中存在的问题进行研究，目的是通过发现问题，呼吁政府做出政策上的完善，促进我国高技术服务创新网络的发展。
[Abstract]:At present, China is in the crucial period of accelerating the adjustment of economic structure, changing the mode of development and building an innovative country. The demand for high-tech services is increasing day by day in the whole society. Small and medium-sized enterprises, which mainly focus on processing and manufacturing, have put forward new and higher requirements for R & D design services and information services, high-tech enterprises for intellectual property services and science and technology achievements transformation services, etc. Service innovation has become an important engine of economic development. Under the economic background that high-tech industry infiltrates into manufacturing and service industries, high-tech service innovation network emerges as the times require. High-tech service innovation network is based on the development of information technology, with large enterprises as the leading, network as the platform, in an open system, strategic partners around the solution, A model of industrial convergence and development through a modular chimeric process of competition and cooperation. It combines innovation, integration, convenience, reliability, and agility, and is popular in the market. At the same time, as the product of the combination of high-tech and modern management, driven by the transformation of advanced manufacturing industry, and adapted to the demand of productive service consumption, it is also an important content and supporting force of green economic growth and sustainable development in the future. Of course, the government should also become the object of tax policy incentives. From the perspective of high-tech service innovation network, this paper discusses the necessity of the development of high-tech service innovation network, the general situation of Lenovo Group, and the exploration of Lenovo Group in the development of high-tech service innovation network. The tax policy of Lenovo Group and the problems existing in the development of high-tech service innovation network are studied in order to find out the problem and call on the government to improve the policy. Promote the development of high-tech service innovation network in China.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.671;F812.42

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