本文關(guān)鍵詞： 稅收優(yōu)惠 高新技術(shù)企業(yè) 研發(fā)投入 企業(yè)創(chuàng)新　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：信息技術(shù)改變了人們的生產(chǎn)方式,創(chuàng)建了新型的生產(chǎn)關(guān)系,人們獲取信息的方式更加便捷和透明化。企業(yè)若要在社會(huì)競(jìng)爭(zhēng)的洪流中穩(wěn)立一隅之地就必須進(jìn)行產(chǎn)品創(chuàng)新,打開嶄新的消費(fèi)市場(chǎng),而影響創(chuàng)新的關(guān)鍵因素就是產(chǎn)品的研發(fā)投入。作為起著宏觀調(diào)控作用的政府,為引導(dǎo)企業(yè)轉(zhuǎn)變經(jīng)濟(jì)增長(zhǎng)方式、優(yōu)化產(chǎn)業(yè)結(jié)構(gòu),發(fā)展以知識(shí)和人才為依托的創(chuàng)新型經(jīng)濟(jì),設(shè)定了高新技術(shù)企業(yè)認(rèn)定的方式,以扶持該類企業(yè)聚焦研發(fā),并產(chǎn)生有效產(chǎn)出。鑒于稅收不僅具有匯集財(cái)政收入的功能,同時(shí)亦具備引導(dǎo)資源優(yōu)化配置、推動(dòng)產(chǎn)業(yè)升級(jí)的效用,因而從稅收優(yōu)惠政策的角度,分析其對(duì)高新技術(shù)企業(yè)研發(fā)投入的影響,對(duì)更好的激勵(lì)高新技術(shù)企業(yè)革故鼎新、強(qiáng)化其抵御市場(chǎng)風(fēng)險(xiǎn)的能力具有重要意義。本文的結(jié)構(gòu)共分為六章,依次為:第1章:引言部分。指出進(jìn)行此項(xiàng)研究的初衷和背景,說(shuō)明稅收優(yōu)惠政策對(duì)激勵(lì)企業(yè)研發(fā)的必要性;同時(shí),介紹本篇文章采用的研究方法和研究思路,和國(guó)內(nèi)外學(xué)者對(duì)高新技術(shù)企業(yè)稅收優(yōu)惠政策持有的不同觀點(diǎn),對(duì)其進(jìn)行提煉、整合,使本篇文章類似理論觀點(diǎn)的闡述依據(jù)可循,不同研究方法的新意之處突顯。第2章:稅收優(yōu)惠政策對(duì)高新技術(shù)企業(yè)研發(fā)投入的重要性。分析現(xiàn)行稅收優(yōu)惠政策對(duì)研發(fā)投入影響的重要性及其理論意義,指出完善的稅收優(yōu)惠政策對(duì)激勵(lì)高新企業(yè)研發(fā)投入舉足輕重。第3章:我國(guó)高新技術(shù)企業(yè)研發(fā)投入情況。運(yùn)用數(shù)據(jù)分析的方式詳細(xì)介紹我國(guó)高新技術(shù)企業(yè)的研發(fā)投入狀況,主要從研發(fā)人員投入、稅負(fù)、RD投入三個(gè)指標(biāo)進(jìn)行分析,為4、5章內(nèi)容的論證提供支撐。第4章:不足分析。在2、3章的基礎(chǔ)上采用案例分析的形式,分別從固定資產(chǎn)、無(wú)形資產(chǎn)、研發(fā)人員投入三個(gè)視角分析現(xiàn)行稅收優(yōu)惠政策對(duì)高新技術(shù)企業(yè)研發(fā)投入激勵(lì)的不足。第5章:完善建議。針對(duì)前文提出的現(xiàn)行稅收優(yōu)惠政策對(duì)高新技術(shù)企業(yè)研發(fā)投入的不足,結(jié)合現(xiàn)行主流觀點(diǎn)和已有稅法知識(shí),為完善高新技術(shù)企業(yè)稅收優(yōu)惠政策提出建議。本文以全新視角指出,通過(guò)制定不涉及會(huì)計(jì)處理的稅收政策,即在滿足會(huì)計(jì)準(zhǔn)則的要求下,借助納稅調(diào)整的方式減少高新技術(shù)企業(yè)的稅收負(fù)擔(dān)。這不僅能達(dá)到為高新技術(shù)企業(yè)進(jìn)行研發(fā)減負(fù)的目的,而且會(huì)較小影響高新企業(yè)報(bào)表的賬面數(shù),對(duì)追逐會(huì)計(jì)利潤(rùn)的企業(yè)大有裨益。
[Abstract]:Information technology has changed people's mode of production, created a new type of production relations, and made it more convenient and transparent for people to obtain information. Opening up a brand new consumer market, and the key factor affecting innovation is the investment in product research and development. As a government that plays a macro-control role, in order to guide enterprises to change the mode of economic growth and optimize the industrial structure, The development of an innovative economy based on knowledge and talent has set a way for high-tech enterprises to identify themselves, in order to support such enterprises to focus on research and development and to produce effective output. At the same time, it also has the utility of guiding the optimal allocation of resources and promoting industrial upgrading. Therefore, from the perspective of preferential tax policies, this paper analyzes its impact on the R & D investment of high-tech enterprises, and better encourages high-tech enterprises to reform the old and the new. It is of great significance to strengthen its ability to resist market risk. The structure of this paper is divided into six chapters: chapter 1: introduction, pointing out the original intention and background of this research. At the same time, it introduces the research methods and research ideas adopted in this article, and the different views of domestic and foreign scholars on the tax preferential policies of high-tech enterprises. Integration, so that this article similar to the theoretical point of view on the basis of, Chapter 2: the importance of tax preferential policies to the R & D investment of high-tech enterprises. The importance and theoretical significance of the current tax preferential policies on R & D investment are analyzed. It is pointed out that the perfect preferential tax policy plays an important role in encouraging the R & D investment of high-tech enterprises. Chapter 3: the situation of R & D investment of high and new technology enterprises in China is introduced in detail by means of data analysis. Mainly from the R & D personnel input, the tax burden R D input three indexes to carry on the analysis, provides the support for the 4Q5 chapter content argumentation. Chapter 4: the insufficiency analysis. On the basis of the 2 / 3 chapters, adopts the case analysis form, separately from the fixed assets, the intangible assets, Research and development personnel input from three perspectives to analyze the current tax incentives for high-tech enterprises R & D incentive deficiencies. Chapter 5: suggestions to improve the existing tax preferential policies for high-tech enterprises R & D investment deficiencies, Combined with the current mainstream view and the existing knowledge of tax law, this paper puts forward some suggestions for perfecting the preferential tax policy of high-tech enterprises. This paper points out in a new perspective that, by formulating tax policies that do not involve accounting treatment, that is, under the requirements of accounting standards, To reduce the tax burden on high-tech enterprises by means of tax adjustment. This can not only achieve the purpose of reducing the burden of R & D for high-tech enterprises, but also will have a small impact on the books of high-tech enterprises' statements. It is of great benefit to enterprises chasing accounting profits.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F276.44;F273.1;F812.42

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