摘要在国际科技经济竞争中，高新技术企业显得越来越重要。在国内，高新技术企业的快速发展，对于我国产业结构升级，从中国制造走向中国创造也有着重要的意义。近年来，在国家的高度重视扶持下，我国的高新技术企业已经进入了快速发展阶段。本文介绍了我国高新技术企业的发展现状以及现行的高新技术企业优惠政策，着重指出了高新技术企业所得税减免效应的现状；通过对国内外政策的比较分析，总结国外促进高新技术企业发展的重要经验；最后结合我国高新技术企业发展的实际情况，借鉴国外成功的经验，在完善税法体系，丰富税收方式、增强税收力度等方面提出一些我自己的想法。87144

毕业论文关键字：高新技术企业；所得税减免；国外经验；建议

Research on Tax Reduction and Exemption Effect of High Tech Enterprises

Abstract In the international competition of science and technology economy, the high-tech enterprises are becoming more and more important。 In China, the rapid development of high-tech enterprises, to upgrade the industrial structure of our country, from the Chinese manufacturing to China to create also has important significance。 In recent years, with the support of the country's high attention, China's high-tech enterprises have entered a stage of rapid development。 The purpose of the research on tax reduction and exemption effect of high – tech enterprises is the research and analysis on China's current high technology enterprise income tax preferential policies is to further promote the rapid development of high-tech enterprises and put forward ideas and suggestions。 This paper introduces the development of high-tech enterprises in China, emphatically points out the present situation of the income tax reduction effect of high and new technology enterprises, through comparative analysis of domestic and foreign policy, summarizing the overseas promotion of the important experience of the development of high and new technology enterprise。 At last, combined with the actual situation of the development of high-tech enterprises in our country, draw lessons from the successful experience of foreign countries, in taxes on the rich way, enhanced tax efforts and the promotion of entrepreneurial investment put forward some of my own ideas。

Key words: high and new technology enterprise; income tax relief; foreign experience; suggestion

目录

0 引言 1

1 高新技术企业概述 1

1。1 高新技术企业的定义 1

1。2 高新技术产业发展现状 1

1。3 我国高新技术企业所得税优惠政策 5

2 高新技术企业所得税减免效应现状 7

2。1 税收优惠政策零散不成系统 7

2。2 对科研投入的税收支持力度不够 8

2。3 高新技术中小企业享受税收优惠门槛高 9

3 国内外高新技术企业所得税减免比较 10

3。1 国外高新技术企业所得税优惠 10

3。2 国内与国外在高新技术企业所得税优惠政策上的区别 13

3。3 对国外高新技术企业所得税优惠政策的评价 16

4 优化高新技术企业所得税减免政策的建议 17

4。1 完善法律体系 17

4。2 实现税收优惠多样化，增大税收优惠力度