关于杭州市某区高新技术企业税收优惠政策实施效果的调研报告

发布时间：2018-02-24 10:04

本文关键词： 高新技术企业税收优惠实施效果影响因素　出处：《浙江财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：经历了改革开放以来三十多年的高速发展,我国经济步入新常态,之前依靠要素驱动和投资驱动的经济发展模式的劣势日益凸显,坚持创新驱动的发展战略成为新时期促进我国经济发展的迫切要求。作为政府调控宏观经济的主要手段,税收政策在优化创新资源配置、降低企业的创新成本、激发企业的自主创新能力等方面发挥着重要的作用。作为大众创新的重要主体,高新技术企业的发展在提高国家自主创新能力方面意义重大。因此,如何充分发挥税收优惠政策对高新技术企业的促进、引导作用,具有重要的现实意义。本文共分为五章。第一章是引言,从研究背景和研究意义出发,提出本文的研究目标,结合使用的研究方法,说明了本文的创新点及不足。第二章是文献综述。梳理已有国内外研究成果的经验,分析研究的不足,指出本文研究的重点及方向。第三章是理论基础,先界定了高新技术企业和税收优惠的概念,再分类归纳了我国的高新技术企业税收优惠政策,最后介绍了税收优惠政策促进高新技术企业发展的作用机理。第四章是调研分析部分。首先,分析了杭州某区高新技术企业税收优惠政策的实施现状。其次,通过对企业纳税申报数据做回归分析,实证研究了税收优惠政策对高新技术企业发展的激励效果大小。最后,通过向杭州某区内的高新技术企业发放调查问卷,了解企业对具体优惠政策的看法以及阻碍优惠政策实施效果的不利因素。在总结前文实证及调研结果的基础上,第五章从总体政策设计、具体税种以及企业三个角度出发,分析了阻碍我国高新技术企业税收优惠政策实施效果的各项不利因素。第六章是针对各项阻碍高新技术企业税收优惠政策实施效果的不利因素,主要从总体原则、具体政策以及配套措施三个角度提出优化优惠政策实施效果的具体措施建议。
[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.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.44;F812.42;F275

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