西安市高新技术企业税收政策调查研究

发布时间：2018-05-21 01:28

本文选题：高新技术企业 + 税收政策　；参考：《西安科技大学》2014年硕士论文

【摘要】：随着世界范围高新技术的高速发展，我国的高新技术企业进入了一个崭新的阶段。为了发展本国经济，世界各国都优先将高新技术产业的发展作为其发展战略的重要组成部分，并给予了税收政策优惠。本文以西安市高新技术企业为研究对象，针对15家高新技术企业发放了30份调查问卷，总结西安市高新技术企业税收政策的基本情况，提出了如下问题：①税收优惠政策缺乏系统性、现实性；②税收优惠效果未充分发挥；③重所得税，轻流转税；④政策真空；⑤法律不健全；⑥与WTO条款不适应等六大方向的问题；在此基础上，，给出了完善法律体系；增值税转型；全过程税收优惠；调整和完善现行政策；建立风险投资的税收政策；提供人力支持等六个方面的对策建议。希望本人基于西安市高新技术实地调查所得到的研究对策建议，能够对高新技术企业良性持续发展有所裨益。
[Abstract]:With the high-speed development of high-tech in the world, high-tech enterprises in our country have entered a new stage. In order to develop their own economy, all countries in the world give priority to the development of high-tech industries as an important part of their development strategy, and give preferential tax policies. In this paper, taking high-tech enterprises in Xi'an as the research object, 30 questionnaires were distributed to 15 high-tech enterprises to summarize the basic situation of tax policy of high-tech enterprises in Xi'an. Put forward the following questions: 1 the lack of systematic tax preferential policy, the reality of the tax preference effect is not fully exert 3 heavy income tax, light the turnover tax policy vacuum and 5 laws are not perfect; On the basis of this, the author puts forward the improvement of the legal system, the transformation of value-added tax, the whole process of tax preference, the adjustment and improvement of the current policy, the establishment of the tax policy of venture capital; Provide human support and other six aspects of countermeasures. I hope that the research countermeasures and suggestions based on the field investigation of Xi'an high-tech enterprises can be beneficial to the healthy and sustainable development of high-tech enterprises.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.44;F812.42

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