摘要
自主创新是我国为提升综合国力而做出的一项重要战略选择。如何建设自主创新型企业,增强我国高新技术企业自主创新的动力和能力已成为一个重要的研究课题。这就需要我们深入透彻地了解、分析高新技术企业自主创新的特点,在此基础上去寻求、建立科学、合理、切实、可行的激励机制。本文通过对比、分析,阐述了现行税式支出激励高新技术企业自主创新的局限性以及"免、抵、退"税式支出的概念和运作机制,论证了"免、抵、退"税式支出对高新技术企业自主创新的激励效应。
The independent innovation is an important strategic choice made by our country to lift the comprehensive national strength.How to construct the new type enterprises for independent innovation and strengthen the motive power and ability of the high and new technology enterprises of our country for independent innovation have become an important research subject.This requires us to makes intensive study and analysis on the characteristics of independent innovation of the high and new technology enterprises and to seek and set up a scientific,rational,practical and feasible incentive mechanism on such basis.This article,elaborates the narrow limitation of the existing tax expenditure in stimulating the enterprises for independent innovation and tax expenditure concept and operation mechanism of ＂Tax Exemption,Credit and Refund＂through comparison and analysis,and further demonstrate the incentive effect of tax expenditure of ＂Tax Exemption,Credit and Refund＂ on the independent innovation of the high and new technology enterprises.
出处
《运筹与管理》
CSCD
北大核心
2010年第3期169-175,共7页
Operations Research and Management Science
关键词
高新技术企业
自主创新
免抵退
税式支出
high and new technology enterprise
independent innovation
tax exemption
credit and refund
tax expenditure
