全球科技经济瞭望2017，Vol.31Issue(11)：25-32,8.DOI:10.3772/j.issn.1009-8623.2017.11-12.006
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
摘要
Abstract
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.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Key words
high-tech enterprises/enterprise income tax/tax preference/policy implementation/policy optimization分类
管理科学引用本文复制引用
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,2017,31(11):25-32,8.基金项目
中国科学技术信息研究所委托项目"COPE 网站科研不端行为判别标准及处理方法汇总分析",[2015(437)]. （437）
