| 王赫然.我国高新技术企业享受企业所得税优惠特点研究[J].全球科技经济瞭望,2017,32(11-12):25~32 |
| 我国高新技术企业享受企业所得税优惠特点研究 |
| Research on the Characteristics of Income Tax Preference of High-tech Enterprises in China |
| 投稿时间：2017-11-15 |
| DOI：10.3772/j.issn.1009-8623.2017.11-12.006 |
| 中文关键词: 高新技术企业；企业所得税；税收优惠；政策落实；政策优化 |
| 英文关键词: high-tech enterprises; enterprise income tax; tax preference; policy implementation; policy optimization |
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| 中文摘要: |
| 高新技术企业政策是我国扶持高新技术产业发展的一项重要举措，符合认定条件的企业可以根据《企业所得税法》享受税收优惠（企业所得税率由25%减按15%征收）。本文根据2008—2015年的统计数据，分析了我国不同规模和不同经济类型高新技术企业享受所得税优惠的情况及特点，并提出优化高新技术企业政策落实的对策建议。 |
| 英文摘要: |
| The high-tech enterprise policy is an important measure to support the development of high and new technology industry in China. Eligible enterprises can enjoy tax preference according to the enterprise income tax law (the income tax rate is reduced from 25% to 15%). According to the statistical data of 2008—2015, this paper analyzes the characteristics of income tax preference of high-tech enterprises according to business scale and ownership, and offers some countermeasures and suggestions to optimize the implementation of the high-tech enterprise policy. |
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