| 刘 祯,贾敬敦,孙启新.中国科技企业孵化器享受税收优惠政策现状与对策建议[J].全球科技经济瞭望,2021,36(4):21~27,33 |
| 中国科技企业孵化器享受税收优惠政策现状与对策建议 |
| Analysis on the Characteristics of Preferential Tax Policies for Technology Business Incubators in China |
| 投稿时间：2021-02-27 |
| DOI：10.3772/j.issn.1009-8623.2021.04.004 |
| 中文关键词: 科技企业；孵化器；税收优惠 |
| 英文关键词: technology business; incubator; tax preference |
| 基金项目: |
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| 中文摘要: |
| 税收优惠政策是目前中国国家层面支持科技企业孵化器发展的一项重要手段。本文以2016—2019年科技统计数据为基础，分析了中国科技企业孵化器享受税收优惠的总体情况，并具体针对不同类型和不同区域的税收优惠差异情况进行了研究，最后就如何提高科技企业孵化器税收优惠政策效果提出了对策建议。 |
| 英文摘要: |
| Preferential tax policy is an important means to support the development of technology business incubators at the national level. Based on the data of science and technology statistics from 2016 to 2019, this paper analyzes the overall situation of tax preference enjoyed by technology business incubators in China, and specifically studies the differences of tax preferences in different types and regions. Finally, it puts forward countermeasures and suggestions on how to improve the effect of tax preferential policies for technology business incubators. |
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