技术创新税收优惠政策执行情况分析——基于福建泉州市高新技术企业的调研

发布时间：2018-04-16 15:14

本文选题：技术创新 + 税收优惠　；参考：《财会月刊》2015年21期

【摘要】：为贯彻科技兴国战略,我国建立了以高新技术企业为主要对象、以所得税和研发费用加计扣除为主要内容的科技创新税收优惠体系。本文以福建泉州市高新技术企业为调查对象,通过问卷调查和实地走访考察科技创新税收优惠政策的执行和政策目标的实现状况。根据收回的156份有效问卷,发现48%和81%的样本企业尚未享受到所得税税率减按15%征收和研发费用加计扣除政策,而同时执行这两项优惠政策的仅为17%;其他科技创新税收优惠政策的执行状况更不理想。分析其主要原因包括企业不知情、政策执行手续太复杂、符合优惠条件的指标苛刻及企业自身财务核算不健全等。在上述基础上,本文提出了完善相关政策和实施环境的建议。
[Abstract]:In order to carry out the strategy of rejuvenating the country by science and technology, China has established a preferential tax system for scientific and technological innovation, which takes high-tech enterprises as the main object and takes income tax and research and development expenses as the main contents.Based on the investigation of high-tech enterprises in Quanzhou City, Fujian Province, this paper investigates the implementation of preferential tax policies and the realization of policy objectives through questionnaires and field visits.Based on 156 valid questionnaires collected, it was found that 48% and 81% of the sample enterprises had not received the income tax rate reduction and 15% deductions for R & D expenses.At the same time, the implementation of these two preferential policies is only 17, and the implementation of other scientific and technological innovation tax incentives is even less satisfactory.The main reasons are that the enterprise does not know, the policy execution procedure is too complicated, the index that accords with the preferential conditions is harsh, and the financial accounting of the enterprise itself is not perfect and so on.On the basis of the above, this paper puts forward some suggestions to improve the relevant policies and implementation environment.
【作者单位】：华侨大学工商管理学院;
【基金】：福建省软科学项目“福建省财政科技资金投入效应评估及管理模式创新研究”(项目编号:2015R0049)
【分类号】：F812.42;F276.44

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