| 高新技术企业R&D税收激励政策现状、问题与对策 |
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| 引用本文： | 韩鹏,陈玲.高新技术企业R&D税收激励政策现状、问题与对策[J].河南理工大学学报(社会科学版),2012(2):178-184. |
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| 作者姓名： | 韩鹏 陈玲 |
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| 作者单位： | 河南理工大学经济管理学院 |
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| 基金项目： | 国家社会科学基金资助项目(11BJY077) |
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| 摘 要： | 运用税收激励政策促进企业加大研发投入,已成为各国政府普遍采用的策略。通过对高新技术企业R&D(Research and Development)税收激励政策现状与问题的分析和总结后,发现现有税收政策体系与高新技术企业R&D活动特点结合不够,是造成税收激励政策体系散乱、激励力度不够和研发税收实务操作难等问题的主要原因。结合R&D活动特点,本文提出了一种旨在减少企业R&D投资成本、分担企业R&D投资风险与促进R&D成果转化的税收激励体系。
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| 关 键 词： | 高新技术企业 R&D 税收激励 |
Status,Problems and Countermeasures of High-tech Enterprises’ R&D Tax Incentives |
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| HAN Peng,CHEN Ling.Status,Problems and Countermeasures of High-tech Enterprises’ R&D Tax Incentives[J].Journal of Jiaozuo Institute of Technology(Social Sciences),2012(2):178-184. |
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| Authors: | HAN Peng CHEN Ling |
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| Institution: | (School of Economics and Management,Henan Polytechnic University,Jiaozuo 454000,Hennan,China) |
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| Abstract: | Employing tax incentives to encourage enterprises to increase R&D(Research and Development)investment has become a widely used strategy of governments.After analyzing the status quo and problems of high-tech enter-prises’R&D tax incentives,the author found that the insufficient incorporation of tax incentive policy and features of the R&D investment leads to the disorder of tax incentive policy system,inappropriate ways of inadequate incentives,etc.Given the characteristics of R&D investment,this paper presents a new system of R&D tax incentive which aims to reduce the cost and risk of R&D investment,at the same time promote transformation of achievements of R&D. |
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| Keywords: | High-tech enterprises R&D tax incentives |
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