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高新技術(shù)企業(yè)稅收優(yōu)惠政策完善路徑研究一、本文概述Overviewofthisarticle隨著科技的不斷進(jìn)步和創(chuàng)新驅(qū)動(dòng)發(fā)展戰(zhàn)略的深入實(shí)施,高新技術(shù)企業(yè)在中國(guó)經(jīng)濟(jì)發(fā)展中的地位日益凸顯。這些企業(yè)以其獨(dú)特的創(chuàng)新能力和技術(shù)優(yōu)勢(shì),推動(dòng)了產(chǎn)業(yè)升級(jí),為經(jīng)濟(jì)增長(zhǎng)注入了新的活力。然而,高新技術(shù)企業(yè)也面臨著諸多挑戰(zhàn),尤其是在稅收政策方面。因此,本文旨在探討高新技術(shù)企業(yè)稅收優(yōu)惠政策的完善路徑,以期為相關(guān)政策制定提供參考。Withthecontinuousprogressoftechnologyandthedeepeningimplementationofinnovationdrivendevelopmentstrategies,thepositionofhigh-techenterprisesinChina'seconomicdevelopmentisbecomingincreasinglyprominent.Theseenterprises,withtheiruniqueinnovationcapabilitiesandtechnologicaladvantages,havepromotedindustrialupgradingandinjectednewvitalityintoeconomicgrowth.However,high-techenterprisesalsofacemanychallenges,especiallyintermsoftaxpolicies.Therefore,thisarticleaimstoexploretheimprovementpathoftaxpreferentialpoliciesforhigh-techenterprises,inordertoprovidereferenceforrelevantpolicyformulation.本文將介紹高新技術(shù)企業(yè)的基本特征及其在國(guó)民經(jīng)濟(jì)中的重要地位,闡述稅收優(yōu)惠政策對(duì)高新技術(shù)企業(yè)發(fā)展的重要意義。文章將分析當(dāng)前高新技術(shù)企業(yè)稅收優(yōu)惠政策存在的主要問(wèn)題,如政策設(shè)計(jì)不夠精準(zhǔn)、執(zhí)行力度不夠、政策效果評(píng)估機(jī)制不完善等。在此基礎(chǔ)上,本文將提出針對(duì)性的完善路徑,包括優(yōu)化政策設(shè)計(jì)、加強(qiáng)政策執(zhí)行、完善政策效果評(píng)估等方面。文章將總結(jié)研究成果,展望高新技術(shù)企業(yè)稅收優(yōu)惠政策未來(lái)的發(fā)展方向,以期為推動(dòng)高新技術(shù)企業(yè)的健康、可持續(xù)發(fā)展提供有益的參考。Thisarticlewillintroducethebasiccharacteristicsofhigh-techenterprisesandtheirimportantpositioninthenationaleconomy,andexplaintheimportantsignificanceoftaxpreferentialpoliciesforthedevelopmentofhigh-techenterprises.Thearticlewillanalyzethemainproblemsofcurrenttaxpreferentialpoliciesforhigh-techenterprises,suchasimprecisepolicydesign,insufficientimplementation,andimperfectpolicyeffectivenessevaluationmechanisms.Onthisbasis,thisarticlewillproposetargetedimprovementpaths,includingoptimizingpolicydesign,strengtheningpolicyimplementation,andimprovingpolicyeffectivenessevaluation.Thearticlewillsummarizetheresearchresultsandlookforwardtothefuturedevelopmentdirectionoftaxpreferentialpoliciesforhigh-techenterprises,inordertoprovideusefulreferencesforpromotingthehealthyandsustainabledevelopmentofhigh-techenterprises.二、高新技術(shù)企業(yè)稅收優(yōu)惠政策現(xiàn)狀分析AnalysisoftheCurrentSituationofTaxPreferentialPoliciesforHightechEnterprises目前,我國(guó)針對(duì)高新技術(shù)企業(yè)的稅收優(yōu)惠政策已經(jīng)形成了較為完善的體系,這些政策在推動(dòng)企業(yè)技術(shù)創(chuàng)新、促進(jìn)產(chǎn)業(yè)升級(jí)、優(yōu)化經(jīng)濟(jì)結(jié)構(gòu)等方面發(fā)揮了積極作用。然而,隨著科技發(fā)展的日新月異和國(guó)內(nèi)外經(jīng)濟(jì)環(huán)境的不斷變化,現(xiàn)行的稅收優(yōu)惠政策仍面臨一些問(wèn)題和挑戰(zhàn)。Atpresent,Chinahasformedarelativelycompletesystemoftaxpreferentialpoliciesforhigh-techenterprises,whichhaveplayedapositiveroleinpromotingenterprisetechnologicalinnovation,promotingindustrialupgrading,andoptimizingeconomicstructure.However,withtherapiddevelopmentoftechnologyandtheconstantlychangingdomesticandinternationaleconomicenvironment,thecurrenttaxpreferentialpoliciesstillfacesomeproblemsandchallenges.從政策優(yōu)惠力度來(lái)看,雖然我國(guó)在高新技術(shù)企業(yè)所得稅、增值稅等方面給予了一定的稅收優(yōu)惠,但與發(fā)達(dá)國(guó)家相比,優(yōu)惠力度仍有待加強(qiáng)。政策的普惠性也有待提高,目前仍有部分高新技術(shù)企業(yè)因種種原因未能享受到稅收優(yōu)惠政策。Fromtheperspectiveofpolicyincentives,althoughChinahasprovidedcertaintaxincentivesintermsofincometaxandvalue-addedtaxforhigh-techenterprises,comparedwithdevelopedcountries,theincentivesstillneedtobestrengthened.Theinclusivenessofpoliciesalsoneedstobeimproved,andcurrently,somehigh-techenterpriseshavenotbeenabletoenjoytaxpreferentialpoliciesduetovariousreasons.從政策執(zhí)行效果來(lái)看,部分稅收優(yōu)惠政策在實(shí)際執(zhí)行中存在一定的操作難度和監(jiān)管成本。例如,一些政策要求企業(yè)達(dá)到一定的技術(shù)創(chuàng)新水平或研發(fā)投入比例才能獲得優(yōu)惠,但這些條件的認(rèn)定和審核過(guò)程較為復(fù)雜,增加了企業(yè)的行政負(fù)擔(dān)。Fromtheperspectiveofpolicyimplementationeffectiveness,therearecertainoperationaldifficultiesandregulatorycostsintheactualimplementationofsometaxpreferentialpolicies.Forexample,somepoliciesrequireenterprisestoachieveacertainleveloftechnologicalinnovationorR&Dinvestmentratioinordertoobtainpreferentialtreatment,buttherecognitionandreviewprocessoftheseconditionsismorecomplex,whichincreasestheadministrativeburdenonenterprises.再次,從政策覆蓋范圍來(lái)看,現(xiàn)有稅收優(yōu)惠政策主要側(cè)重于對(duì)高新技術(shù)企業(yè)的直接稅收優(yōu)惠,而對(duì)于企業(yè)研發(fā)活動(dòng)的前期投入、成果轉(zhuǎn)化等環(huán)節(jié)的支持力度相對(duì)不足。這在一定程度上限制了政策的激勵(lì)效果,影響了企業(yè)的創(chuàng)新積極性。Again,fromtheperspectiveofpolicycoverage,theexistingtaxincentivesmainlyfocusondirecttaxincentivesforhigh-techenterprises,whilethesupportforearlyinvestmentinenterpriseresearchanddevelopmentactivities,achievementtransformation,andotherlinksisrelativelyinsufficient.Thistosomeextentlimitstheincentiveeffectofpoliciesandaffectstheinnovationenthusiasmofenterprises.從政策更新速度來(lái)看,隨著科技領(lǐng)域的快速發(fā)展和新興產(chǎn)業(yè)的不斷涌現(xiàn),現(xiàn)有的稅收優(yōu)惠政策在某些方面已經(jīng)難以適應(yīng)新的經(jīng)濟(jì)形勢(shì)和技術(shù)發(fā)展趨勢(shì)。因此,需要不斷更新和完善稅收優(yōu)惠政策,以更好地適應(yīng)高新技術(shù)企業(yè)的發(fā)展需求。Fromtheperspectiveofpolicyupdatespeed,withtherapiddevelopmentoftechnologyandthecontinuousemergenceofemergingindustries,existingtaxpreferentialpolicieshavebecomedifficulttoadapttotheneweconomicsituationandtechnologicaldevelopmenttrendsinsomeaspects.Therefore,itisnecessarytocontinuouslyupdateandimprovetaxpreferentialpoliciestobetteradapttothedevelopmentneedsofhigh-techenterprises.我國(guó)高新技術(shù)企業(yè)稅收優(yōu)惠政策在推動(dòng)科技創(chuàng)新和產(chǎn)業(yè)發(fā)展方面取得了積極成效,但仍存在優(yōu)惠力度不足、執(zhí)行效果不佳、覆蓋范圍有限以及更新速度滯后等問(wèn)題。針對(duì)這些問(wèn)題,我們需要進(jìn)一步深入研究和完善稅收優(yōu)惠政策,以更好地支持高新技術(shù)企業(yè)的健康發(fā)展。Thetaxpreferentialpoliciesforhigh-techenterprisesinChinahaveachievedpositiveresultsinpromotingscientificandtechnologicalinnovationandindustrialdevelopment,buttherearestillproblemssuchasinsufficientpreferentialmeasures,poorimplementationeffects,limitedcoverage,andlaggingupdatespeed.Inresponsetotheseissues,weneedtofurtherstudyandimprovetaxpreferentialpoliciestobettersupportthehealthydevelopmentofhigh-techenterprises.三、高新技術(shù)企業(yè)稅收優(yōu)惠政策完善路徑研究ResearchontheImprovementPathofTaxPreferentialPoliciesforHightechEnterprises隨著科技的不斷進(jìn)步和經(jīng)濟(jì)的發(fā)展,高新技術(shù)企業(yè)在推動(dòng)我國(guó)經(jīng)濟(jì)轉(zhuǎn)型升級(jí)、實(shí)現(xiàn)高質(zhì)量發(fā)展中的作用日益凸顯。為了支持高新技術(shù)企業(yè)的發(fā)展,我國(guó)政府出臺(tái)了一系列稅收優(yōu)惠政策。然而,隨著形勢(shì)的變化和政策的執(zhí)行,這些稅收優(yōu)惠政策也暴露出一些問(wèn)題,如政策覆蓋面不夠廣、優(yōu)惠力度不足、政策執(zhí)行不夠便捷等。因此,完善高新技術(shù)企業(yè)稅收優(yōu)惠政策的路徑研究顯得尤為重要。Withthecontinuousprogressoftechnologyandeconomicdevelopment,theroleofhigh-techenterprisesinpromotingChina'seconomictransformationandupgrading,andachievinghigh-qualitydevelopmentisbecomingincreasinglyprominent.Inordertosupportthedevelopmentofhigh-techenterprises,theChinesegovernmenthasintroducedaseriesoftaxpreferentialpolicies.However,withthechangesinthesituationandtheimplementationofpolicies,thesetaxpreferentialpolicieshavealsoexposedsomeproblems,suchasinsufficientpolicycoverage,insufficientpreferentialintensity,andinconvenientpolicyimplementation.Therefore,itisparticularlyimportanttostudythepathofimprovingtaxincentivesforhigh-techenterprises.應(yīng)擴(kuò)大稅收優(yōu)惠政策的覆蓋面。當(dāng)前,部分高新技術(shù)企業(yè)由于種種原因未能享受到稅收優(yōu)惠政策,這不僅影響了企業(yè)的積極性,也制約了行業(yè)的發(fā)展。因此,政府應(yīng)進(jìn)一步放寬政策條件,將更多符合條件的高新技術(shù)企業(yè)納入稅收優(yōu)惠范圍,確保政策的公平性和普惠性。Thecoverageoftaxincentivesshouldbeexpanded.Currently,somehigh-techenterpriseshavenotbeenabletoenjoytaxpreferentialpoliciesduetovariousreasons,whichnotonlyaffectstheirenthusiasmbutalsorestrictsthedevelopmentoftheindustry.Therefore,thegovernmentshouldfurtherrelaxpolicyconditionsandincludemoreeligiblehigh-techenterprisesinthescopeoftaxincentivestoensurethefairnessandinclusivenessofpolicies.應(yīng)提高稅收優(yōu)惠政策的優(yōu)惠力度。對(duì)于真正具有創(chuàng)新能力和市場(chǎng)前景的高新技術(shù)企業(yè),政府應(yīng)給予更大的稅收優(yōu)惠,以鼓勵(lì)其加大研發(fā)投入,提高自主創(chuàng)新能力。同時(shí),對(duì)于處于不同發(fā)展階段的高新技術(shù)企業(yè),政府應(yīng)根據(jù)其實(shí)際需求,制定差異化的稅收優(yōu)惠政策,以更好地支持其發(fā)展。Thepreferentialintensityoftaxincentivesshouldbeincreased.Forhigh-techenterpriseswithtrulyinnovativecapabilitiesandmarketprospects,thegovernmentshouldprovidegreatertaxincentivestoencouragethemtoincreaseresearchanddevelopmentinvestmentandimprovetheirindependentinnovationcapabilities.Meanwhile,forhigh-techenterprisesatdifferentstagesofdevelopment,thegovernmentshouldformulatedifferentiatedtaxpreferentialpoliciesbasedontheiractualneedstobettersupporttheirdevelopment.還應(yīng)簡(jiǎn)化稅收優(yōu)惠政策的辦理流程。繁瑣的辦理流程不僅增加了企業(yè)的成本,也影響了政策的執(zhí)行效果。因此,政府應(yīng)進(jìn)一步優(yōu)化政策辦理流程,減少審批環(huán)節(jié),提高辦理效率。同時(shí),還應(yīng)加強(qiáng)政策宣傳和培訓(xùn),提高企業(yè)和公眾對(duì)稅收優(yōu)惠政策的認(rèn)知度和參與度。Theprocessofhandlingtaxpreferentialpoliciesshouldalsobesimplified.Thecumbersomehandlingprocessnotonlyincreasesthecostoftheenterprise,butalsoaffectstheeffectivenessofpolicyimplementation.Therefore,thegovernmentshouldfurtheroptimizethepolicyprocessingprocess,reducetheapprovalprocess,andimproveprocessingefficiency.Atthesametime,policypromotionandtrainingshouldbestrengthenedtoincreasetheawarenessandparticipationofenterprisesandthepublicintaxpreferentialpolicies.應(yīng)加強(qiáng)稅收優(yōu)惠政策的監(jiān)管和評(píng)估。政府應(yīng)建立健全的監(jiān)管機(jī)制,對(duì)享受稅收優(yōu)惠政策的高新技術(shù)企業(yè)進(jìn)行定期檢查和評(píng)估,確保其符合政策條件并真正發(fā)揮了政策效果。還應(yīng)建立政策評(píng)估機(jī)制,對(duì)政策的執(zhí)行效果進(jìn)行定期評(píng)估和分析,為政策的完善和調(diào)整提供科學(xué)依據(jù)。Weshouldstrengthenthesupervisionandevaluationoftaxpreferentialpolicies.Thegovernmentshouldestablishasoundregulatorymechanismandconductregularinspectionsandevaluationsofhigh-techenterprisesthatenjoytaxpreferentialpoliciestoensurethattheymeetpolicyconditionsandtrulyachievepolicyeffects.Apolicyevaluationmechanismshouldalsobeestablishedtoregularlyevaluateandanalyzetheeffectivenessofpolicyimplementation,providingscientificbasisforpolicyimprovementandadjustment.完善高新技術(shù)企業(yè)稅收優(yōu)惠政策是推動(dòng)我國(guó)高新技術(shù)產(chǎn)業(yè)發(fā)展的重要舉措。政府應(yīng)從擴(kuò)大政策覆蓋面、提高優(yōu)惠力度、簡(jiǎn)化辦理流程以及加強(qiáng)監(jiān)管和評(píng)估等方面入手,不斷完善和優(yōu)化稅收優(yōu)惠政策體系,為高新技術(shù)企業(yè)的發(fā)展創(chuàng)造更加良好的稅收環(huán)境。Improvingtaxincentivesforhigh-techenterprisesisanimportantmeasuretopromotethedevelopmentofChina'shigh-techindustry.Thegovernmentshouldstartfromexpandingpolicycoverage,increasingpreferentialpolicies,simplifyingprocessingprocedures,andstrengtheningsupervisionandevaluationtocontinuouslyimproveandoptimizethetaxpreferentialpolicysystem,creatingabettertaxenvironmentforthedevelopmentofhigh-techenterprises.四、案例分析Caseanalysis為深入探究高新技術(shù)企業(yè)稅收優(yōu)惠政策完善路徑,本研究選取了A市高新技術(shù)企業(yè)B公司為例進(jìn)行案例分析。B公司是一家專注于新一代信息技術(shù)領(lǐng)域的高新技術(shù)企業(yè),憑借其獨(dú)特的技術(shù)創(chuàng)新能力和市場(chǎng)競(jìng)爭(zhēng)力,在國(guó)內(nèi)外市場(chǎng)上均取得了顯著成績(jī)。Tofurtherexplorethepathofimprovingtaxpreferentialpoliciesforhigh-techenterprises,thisstudyselectedCompanyB,ahigh-techenterpriseinCityA,asanexampleforcaseanalysis.BCompanyisahigh-techenterprisefocusedonthefieldofnext-generationinformationtechnology.Withitsuniquetechnologicalinnovationabilityandmarketcompetitiveness,ithasachievedsignificantresultsinbothdomesticandinternationalmarkets.A市作為我國(guó)高新技術(shù)產(chǎn)業(yè)發(fā)展的重要區(qū)域,近年來(lái)在稅收優(yōu)惠政策方面進(jìn)行了積極探索和實(shí)踐。B公司作為A市高新技術(shù)企業(yè)的代表,其享受的稅收優(yōu)惠政策包括研發(fā)費(fèi)用加計(jì)扣除、所得稅優(yōu)惠稅率、增值稅優(yōu)惠等。這些政策的實(shí)施有效減輕了B公司的稅收負(fù)擔(dān),為其技術(shù)研發(fā)和市場(chǎng)擴(kuò)張?zhí)峁┝擞辛χС?。Asanimportantregionforthedevelopmentofhigh-techindustriesinChina,CityAhasactivelyexploredandpracticedtaxpreferentialpoliciesinrecentyears.Asarepresentativeofhigh-techenterprisesinCityA,CompanyBenjoystaxincentivessuchasR&Dexpensededuction,preferentialincometaxrates,andvalue-addedtaxbenefits.TheimplementationofthesepolicieshaseffectivelyreducedthetaxburdenonCompanyB,providingstrongsupportforitstechnologyresearchandmarketexpansion.然而,在實(shí)際運(yùn)行過(guò)程中,B公司也面臨著一些稅收優(yōu)惠政策落實(shí)的難題。政策申報(bào)流程繁瑣,企業(yè)在享受優(yōu)惠政策時(shí)往往需要花費(fèi)大量時(shí)間和精力進(jìn)行申報(bào)和審核。部分政策門(mén)檻較高,對(duì)于初創(chuàng)期的高新技術(shù)企業(yè)而言難以達(dá)到申請(qǐng)條件。政策執(zhí)行過(guò)程中存在信息不對(duì)稱問(wèn)題,企業(yè)往往難以全面了解和掌握政策的具體內(nèi)容和申請(qǐng)要求。However,intheactualoperationprocess,CompanyBalsofacessomedifficultiesinimplementingtaxpreferentialpolicies.Thepolicydeclarationprocessiscumbersome,andenterprisesoftenneedtospendalotoftimeandenergyondeclarationandreviewwhenenjoyingpreferentialpolicies.Somepolicythresholdsarerelativelyhigh,makingitdifficultforstart-uphigh-techenterprisestomeettheapplicationrequirements.Thereisanissueofinformationasymmetryintheprocessofpolicyimplementation,andenterprisesoftenfinditdifficulttofullyunderstandandmasterthespecificcontentandapplicationrequirementsofpolicies.針對(duì)以上問(wèn)題,本研究提出以下完善路徑:一是簡(jiǎn)化政策申報(bào)流程,提高政策執(zhí)行效率;二是降低政策門(mén)檻,擴(kuò)大政策覆蓋面,讓更多初創(chuàng)期的高新技術(shù)企業(yè)能夠享受到稅收優(yōu)惠政策;三是加強(qiáng)政策宣傳和培訓(xùn),提高企業(yè)對(duì)政策的認(rèn)知度和應(yīng)用能力。Inresponsetotheaboveissues,thisstudyproposesthefollowingimprovementpaths:firstly,simplifythepolicydeclarationprocessandimprovetheefficiencyofpolicyimplementation;Thesecondistolowerthepolicythreshold,expandthepolicycoverage,andenablemorestart-uphigh-techenterprisestoenjoytaxpreferentialpolicies;Thethirdistostrengthenpolicypromotionandtraining,andimprovetheawarenessandapplicationabilityofenterprisestowardspolicies.通過(guò)對(duì)B公司的案例分析,本研究發(fā)現(xiàn)稅收優(yōu)惠政策對(duì)于高新技術(shù)企業(yè)的發(fā)展具有重要意義。然而,在實(shí)際執(zhí)行過(guò)程中仍存在一些問(wèn)題需要解決。因此,政府和企業(yè)應(yīng)共同努力,不斷完善稅收優(yōu)惠政策體系,為高新技術(shù)企業(yè)的健康發(fā)展創(chuàng)造更加良好的環(huán)境。ThroughthecaseanalysisofCompanyB,thisstudyfoundthattaxincentivesareofgreatsignificanceforthedevelopmentofhigh-techenterprises.However,therearestillsomeissuesthatneedtobeaddressedintheactualimplementationprocess.Therefore,thegovernmentandenterprisesshouldworktogethertocontinuouslyimprovethetaxpreferentialpolicysystemandcreateabetterenvironmentforthehealthydevelopmentofhigh-techenterprises.五、結(jié)論與建議Conclusionandrecommendations本文圍繞高新技術(shù)企業(yè)稅收優(yōu)惠政策展開(kāi)深入研究,分析了當(dāng)前政策體系中存在的問(wèn)題和不足,探討了優(yōu)化和完善稅收優(yōu)惠政策的必要性和緊迫性。通過(guò)對(duì)比國(guó)內(nèi)外相關(guān)政策,并結(jié)合高新技術(shù)企業(yè)的實(shí)際發(fā)展需求,本文指出,現(xiàn)行的稅收優(yōu)惠政策雖然在一定程度上促進(jìn)了高新技術(shù)企業(yè)的發(fā)展,但仍存在政策覆蓋面不廣、優(yōu)惠力度不足、申請(qǐng)流程繁瑣等問(wèn)題,這些問(wèn)題限制了稅收優(yōu)惠政策的實(shí)際效果,不利于高新技術(shù)企業(yè)的健康發(fā)展。Thisarticleconductsin-depthresearchontaxpreferentialpoliciesforhigh-techenterprises,analyzestheproblemsandshortcomingsinthecurrentpolicysystem,andexploresthenecessityandurgencyofoptimizingandimprovingtaxpreferentialpolicies.Bycomparingrelevantpoliciesathomeandabroad,combinedwiththeactualdevelopmentneedsofhigh-techenterprises,thisarticlepointsoutthatalthoughthecurrenttaxpreferentialpolicieshavepromotedthedevelopmentofhigh-techenterprisestoacertainextent,therearestillproblemssuchaslimitedpolicycoverage,insufficientpreferentialmeasures,andcumbersomeapplicationprocesses.Theseproblemslimittheactualeffectoftaxpreferentialpoliciesandarenotconducivetothehealthydevelopmentofhigh-techenterprises.擴(kuò)大政策覆蓋面:建議政府進(jìn)一步擴(kuò)大稅收優(yōu)惠政策的適用范圍,覆蓋更多的高新技術(shù)領(lǐng)域和企業(yè)類(lèi)型,特別是對(duì)那些處于初創(chuàng)期和發(fā)展期的中小企業(yè)給予更多關(guān)注和支持。Expandpolicycoverage:Itisrecommendedthatthegovernmentfurtherexpandthescopeoftaxincentivestocovermorehigh-techfieldsandtypesofenterprises,especiallytogivemoreattentionandsupporttosmallandmedium-sizedenterprisesintheirstart-upanddevelopmentstages.提高優(yōu)惠力度:建議增加稅收優(yōu)惠的力度,如提高研發(fā)費(fèi)用加計(jì)扣除比例、延長(zhǎng)稅收優(yōu)惠期限等,以更直接、更有效地降低高新技術(shù)企業(yè)的稅收負(fù)擔(dān)。Increasetheintensityoftaxincentives:Itisrecommendedtoincreasetheintensityoftaxincentives,suchasincreasingtheproportionofR&Dexpensestobededucted,extendingtheperiodoftaxincentives,etc.,inordertomoredirectlyandeffectively

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