税收优惠对高新技术企业研发投入的影响研究

发布时间：2018-02-27 21:07

本文关键词： 税收优惠高新技术企业研发投入企业创新　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：信息技术改变了人们的生产方式,创建了新型的生产关系,人们获取信息的方式更加便捷和透明化。企业若要在社会竞争的洪流中稳立一隅之地就必须进行产品创新,打开崭新的消费市场,而影响创新的关键因素就是产品的研发投入。作为起着宏观调控作用的政府,为引导企业转变经济增长方式、优化产业结构,发展以知识和人才为依托的创新型经济,设定了高新技术企业认定的方式,以扶持该类企业聚焦研发,并产生有效产出。鉴于税收不仅具有汇集财政收入的功能,同时亦具备引导资源优化配置、推动产业升级的效用,因而从税收优惠政策的角度,分析其对高新技术企业研发投入的影响,对更好的激励高新技术企业革故鼎新、强化其抵御市场风险的能力具有重要意义。本文的结构共分为六章,依次为:第1章:引言部分。指出进行此项研究的初衷和背景,说明税收优惠政策对激励企业研发的必要性;同时,介绍本篇文章采用的研究方法和研究思路,和国内外学者对高新技术企业税收优惠政策持有的不同观点,对其进行提炼、整合,使本篇文章类似理论观点的阐述依据可循,不同研究方法的新意之处突显。第2章:税收优惠政策对高新技术企业研发投入的重要性。分析现行税收优惠政策对研发投入影响的重要性及其理论意义,指出完善的税收优惠政策对激励高新企业研发投入举足轻重。第3章:我国高新技术企业研发投入情况。运用数据分析的方式详细介绍我国高新技术企业的研发投入状况,主要从研发人员投入、税负、RD投入三个指标进行分析,为4、5章内容的论证提供支撑。第4章:不足分析。在2、3章的基础上采用案例分析的形式,分别从固定资产、无形资产、研发人员投入三个视角分析现行税收优惠政策对高新技术企业研发投入激励的不足。第5章:完善建议。针对前文提出的现行税收优惠政策对高新技术企业研发投入的不足,结合现行主流观点和已有税法知识,为完善高新技术企业税收优惠政策提出建议。本文以全新视角指出,通过制定不涉及会计处理的税收政策,即在满足会计准则的要求下,借助纳税调整的方式减少高新技术企业的税收负担。这不仅能达到为高新技术企业进行研发减负的目的,而且会较小影响高新企业报表的账面数,对追逐会计利润的企业大有裨益。
[Abstract]:Information technology has changed people's mode of production, created a new type of production relations, and made it more convenient and transparent for people to obtain information. Opening up a brand new consumer market, and the key factor affecting innovation is the investment in product research and development. As a government that plays a macro-control role, in order to guide enterprises to change the mode of economic growth and optimize the industrial structure, The development of an innovative economy based on knowledge and talent has set a way for high-tech enterprises to identify themselves, in order to support such enterprises to focus on research and development and to produce effective output. At the same time, it also has the utility of guiding the optimal allocation of resources and promoting industrial upgrading. Therefore, from the perspective of preferential tax policies, this paper analyzes its impact on the R & D investment of high-tech enterprises, and better encourages high-tech enterprises to reform the old and the new. It is of great significance to strengthen its ability to resist market risk. The structure of this paper is divided into six chapters: chapter 1: introduction, pointing out the original intention and background of this research. At the same time, it introduces the research methods and research ideas adopted in this article, and the different views of domestic and foreign scholars on the tax preferential policies of high-tech enterprises. Integration, so that this article similar to the theoretical point of view on the basis of, Chapter 2: the importance of tax preferential policies to the R & D investment of high-tech enterprises. The importance and theoretical significance of the current tax preferential policies on R & D investment are analyzed. It is pointed out that the perfect preferential tax policy plays an important role in encouraging the R & D investment of high-tech enterprises. Chapter 3: the situation of R & D investment of high and new technology enterprises in China is introduced in detail by means of data analysis. Mainly from the R & D personnel input, the tax burden R D input three indexes to carry on the analysis, provides the support for the 4Q5 chapter content argumentation. Chapter 4: the insufficiency analysis. On the basis of the 2 / 3 chapters, adopts the case analysis form, separately from the fixed assets, the intangible assets, Research and development personnel input from three perspectives to analyze the current tax incentives for high-tech enterprises R & D incentive deficiencies. Chapter 5: suggestions to improve the existing tax preferential policies for high-tech enterprises R & D investment deficiencies, Combined with the current mainstream view and the existing knowledge of tax law, this paper puts forward some suggestions for perfecting the preferential tax policy of high-tech enterprises. This paper points out in a new perspective that, by formulating tax policies that do not involve accounting treatment, that is, under the requirements of accounting standards, To reduce the tax burden on high-tech enterprises by means of tax adjustment. This can not only achieve the purpose of reducing the burden of R & D for high-tech enterprises, but also will have a small impact on the books of high-tech enterprises' statements. It is of great benefit to enterprises chasing accounting profits.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.44;F273.1;F812.42

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