中国高新技术产业税收优惠政策实证研究

税收优惠政策是各国税制中不可或缺的重要组成部分，也是政府调控经济的重要手段。中国高新技术企业的税收和费用负担水平、高新技术企业上缴的税外费用和税收的比例、高新技术企业在投产前八年的盈亏状况、现行的税收优惠政策实际功效、发展高新技术产业的税收与收费政策障碍等问题的实证研究表明，中国现行的税收优惠政策有些已不再适用，有些激励作用已明显减弱，有些已成为高新技术产业发展的障碍因素。因此，继续推进中国高新技术产业发展，必须有新的税收政策和具体的政策措施与改革思路。

An Empirical Study of Tax Preference Policies for Hi-tech Industry in China

The tax preference policy is an important component in the tax system of various countries. It is also an important measure taken by governments to regulate economy. The present paper reports an empirical study of the following issues including tax and expense burden in hi\|tech companies, the ratio of tax to expense, the profit and loss status in the past 8 years before production, the effectiveness of the current tax preference policy, and the problems hindering the development of China's hi\|tech companies. Based on this study, some suggestions for further reform are made.