摘要
企业是科技创新的主体,科技竞争力体现了一个国家的综合国力。为了提升高新技术企业的科技竞争力,中国政府制订了一系列的企业所得税优惠政策。研究表明,总体来看,中国企业所得税优惠政策有助于提升高新技术企业的科技竞争力,但是,目前中国提升高新技术企业科技竞争力的企业所得税优惠政策的优惠点与企业的实际需求点不匹配,特别是减按15%税率征收的企业所得税优惠政策的效果并不十分理想。因此,政府在制定企业所得税优惠政策时,应该将优惠力度与影响高新技术企业科技竞争力因素的重要程度进行匹配;要完善《高新技术企业认定管理办法》中对高新技术企业的认定条件;继续实施75%的研发费用加计扣除比例,甚至再适当提高这一比例。
Enterprises are the major part of scientific and technological innovation,and the competitiveness of science and technology reflects a country’s comprehensive strength.In order to promote the competitiveness of high-tech enterprises in science and technology,Chinese government has formulated a series of preferential poli cies for enterprise income tax.The findings of the research show that,on the whole,China’s corporate income tax preferential policies can help to improve the technological competitiveness of high-tech enterprises,however,the preferential points of the current corporate income tax preferential policies to improve the technological competitiveness of high-tech enterprises do not match the actual demand points of the enterprises,especially,the effect of the preferential policies of corporate income tax with 15%tax rate is not well to the satisfaction.Therefore,the government should match the preferential strength with the importance of the factors affecting the competitiveness of high-tech enterprises in formulating the preferential policies of enterprise income tax,improve the conditions for the recognition of high and new technology enterprises in The Measures for the Recognition and Management of High and New Technology Enterprises,and continue to carry out the proportion of 75%of the R&D expenses plus deduction,even increasing the proportion appropriately.
作者
孙健夫
贺佳
SUN Jian-fu;HE Jia(Hebei University,Baoding 071002,China)
出处
《当代财经》
CSSCI
北大核心
2020年第3期26-37,共12页
Contemporary Finance and Economics
基金
国家社会科学基金项目“我国地区间税收与税源背离与均衡问题研究”(15BJY135)。
关键词
企业所得税
税收优惠政策
高新技术企业
企业科技竞争力
enterprise income tax
preferential tax policies
high-tech enterprises
technological competitiveness of enterprises
