摘要
采用问卷调查和实地调研相结合方法,对高新技术企业税收优惠政策实施效应和影响因素进行了实证研究。得出结论:现行高新技术企业税收优惠政策对企业自主创新能力没有激励效应,不同税收优惠政策对同一行业持续成长能力作用效应各不相同;企业对税收政策的满意度、税务部门服务满意度、企业规模、已认定高新技术企业时间都会影响优惠政策的实施效果。
By means of questionnaire and fieldwork studies, an empirical research is done on the impact of preferential tax policies applied to high-tech enterprises and the factors causing the impact. The conclusion is drawn that the existing preferential tax policies have no incentive impact on the innovation ability of the high-tech enterprises; and different tax preferential policies impact the same industry differentially in its capacity of sustainable growth. The following factors such as enterprise satisfaction with tax policies, tax administration service satisfaction, enterprise scale and the appraisal time of the high-tech enterprises will all affect the impact of preferential tax policies.
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2013年第6期120-126,共7页
Journal of Lanzhou University（Social Sciences）
基金
江苏省软科学项目(BR2013014)
常州市软科学"常州市创新型企业培育和支持税收政策研究"项目
关键词
高新技术企业
税收优惠政策
企业所得税
自主创新
preferential tax policy
high-tech enterprise
enterprise income tax
independent innovation
