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稅收政策對高新技術企業研發投入的影響研究-基于安徽省上市公司的數據_碩士論文

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世界經濟發展迅速,科學技術日新月異的 21 世紀,創新能力已經成為各國社會 經濟發展速度的重要因素,各國政府開始逐步認識到提高科學技術水平才能不斷提高 本國綜合競爭力。高新技術企業通過科學技術,在原領域革新,在新領域創新發明, 是國家創新水平的體現。研發投入是推動高新技術企業戰略發展的核心動力,稅收優 惠減輕企業的部分壓力,不僅可以促使企業投入更多的資金進行研究開發核心自主知 識產權,促進企業持續發展,促使企業技術成果轉化,而且可以更好的激勵企業在相 關領域革故鼎新,鍛造核心競爭力、強化抵御市場風險、優化生產能力。減稅收、降 成本、促創新,科技稅收政策一方面降低企業稅負成本,減輕企業資金壓力,降低財 務成本,激發企業科技研發投入,成為推動企業健康成長的催化劑,另一方面促進企 業調整結構,支持企業擴大投資,實現研發技術升級,增強企業發展后勁,實現良性 循環。 本文在總結有關高新技術企業研發投入科技稅收政策的理論和實證研究基礎上, 首先對高新技術企業研發投入的相關理論和科技稅收政策進行闡述;接著,利用安徽 省近 5 年內 11 家上市公司高新技術企業研發投入和企業的基本財務數據等使用統計 軟件 eviews8 分析,研究高新技術企業可以享受的科技稅收政策給公司研發投入帶來 的影響;最后,根據研究結果分別從高新技術企業和政府科技稅收政策的角度出發, 進行總結和分析,為高新技術企業提出可行性建議,促進企業從自身出發進行調整, 實現企業提高自助創新能力,為高新技術企業相關的科技稅收政策體系提出相關建 議,為提高高新技術企業創新能力打下堅實的基礎。 本文所取得的主要結論:(1)企業通過稅收籌劃的方式合理節約稅收;(2)企 業根據自身特點完善研發管理;(3)高新技術企業以人才為基礎,多方面重視科技 人才的激勵和培養;(4)從企業的角度為高新技術企業的科技稅收體系提出相關的 建議。 關鍵詞:高新技術企業,研發投入,科技稅收政策稅收政策對高新技術企業研發投入的影響研究:基于安徽省上市公司的數據 I ABSTRACT With the rapid development of the world economy and the rapid development of science and technology in the 21st century, innovation capability has become an important factor in the speed of social and economic development in various countries. Governments have gradually realized that improving science and technology can continuously improve their comprehensive competitiveness. High-tech enterprises develop in new fields by means of science and technology or scientific innovations, or reform and innovation in the original field, which is the embodiment of the level of national innovation. R&D investment is the core power for the strategic development of high-tech enterprises. Tax incentives can relieve partial pressure on enterprises, which not only encourages enterprises to invest more funds in researching and developing core independent intellectual property rights, promotes sustainable development, and the transformation of technological achievements of enterprises. Moreover, which can better encourage enterprises to reinvent the relevant fields, forge core competitiveness, strengthen the ability to resist market risks, and optimize productivity. With reducing taxes and costs, promoting innovation, on the one hand, science and technology taxation policies reduce tax burden costs, financial pressures and costs of the corporate, inspire enterprises to invest in science and technology researching and developing, and become a catalyst for promoting healthy growth of enterprises. On the other hand, it will promote the adjustment of structure enterprises, support enterprises to expand investment, upgrade R&D technology, enhance the development potential of enterprises, and achieve a virtuous circle. This paper summarizes the theoretical and empirical research on the investment in science and technology taxation of high-tech enterprises. Firstly, the relevant theories and technology taxation policies for high-tech enterprises' R&D investment will be elaborated. Secondly, studying the impact of the technology tax policy that high-tech enterprises can enjoy on the company's R&D investment with the basic financial and R&D investment of high-tech enterprises of 11 listed companies in Anhui Province in the past 5 years, the data were analyzed with statistical software eviews8. Finally, according to the research results, summarize and analyze from the perspective of high-tech enterprises and government science and technology tax policy to put feasible suggestions for high-tech enterprises forward to promoting enterprises to adjust from their own, and realizing the ability of enterprises to improve self-help innovation.Otherwise,it puts relevant suggestions for theABSTRACT II science and technology tax policy system related to high-tech enterprises forward to laying a solid foundation for improving the innovation ability of high-tech enterprises. The main conclusions of this paper are as follows: (1) Company save taxes by means of tax planning.(2) R&D management of company depend on their own characterisitics.(3)High-tech enterpeise inspire and train technical talents on the basis of talents.(4) High-tech enterpeise make relevant suggestions for the science and technology tax system. KEY WORDS: High-tech enterprises; R&D investment; Science and technology tax policy稅收政策對高新技術企業研發投入的影響研究:基于安徽省上市公司的數據 1 目 錄 第一章 緒論.................................................................................................... 1 第一節 研究背景及意義................................................................................................1 第二節 研究內容和方法..................................................................................................2 一、研究內容................................................................................................................ 2 二、研究方法................................................................................................................ 3 第三節 主要概念界定......................................................................................................4 一、高新技術企業........................................................................................................ 4 二、研發投入................................................................................................................ 5 三、科技稅收政策........................................................................................................ 5 第二章 理論、文獻與政策回顧....................................................................6 第一節 理論基礎............................................................................................................6 一、市場失靈理論........................................................................................................ 6 二、企業研發投入........................................................................................................ 7 第二節 國內外文獻回顧................................................................................................9 一、國外文獻回顧........................................................................................................ 9 二、國內文獻回顧...................................................................................................... 10 三、文獻評述...............................................................................................................11 第三節 國外科技稅收政策..........................................................................................12 一、美國的科技稅收政策.......................................................................................... 12 二、瑞典科技稅收政策.............................................................................................. 12 三、以色列科技稅收政策.......................................................................................... 13 四、國外稅收政策帶來的啟示.................................................................................. 14 第三章 安徽省高新技術企業研發投入及科技稅收政策......................... 15 第一節 安徽省高新技術企業發展情況........................................................................15 一、發展歷程.............................................................................................................. 15 二、企業現狀.............................................................................................................. 16目錄 2 第二節 安徽省高新技術企業研發投入........................................................................17 一、高新技術企業研發經費...................................................................................... 17 二、高新技術企業研發人員...................................................................................... 19 第三節 安徽省高新技術企業科技稅收政策................................................................20 一、高新技術企業科技稅收優惠稅種...................................................................... 20 二、安徽省高新技術企業科技優惠政策.................................................................. 22 第四章 實證研究..........................................................................................25 第一節 研究設計..........................................................................................................25 一、研究假設.............................................................................................................. 25 二、模型建構.............................................................................................................. 26 三、變量選取.............................................................................................................. 27 四、樣本與數據來源.................................................................................................. 27 五、統計軟件與實證過程.......................................................................................... 28 第二節 描述性統計......................................................................................................29 一、研發投入及強度.................................................................................................. 29 二、科技稅收.............................................................................................................. 30 三、企業規模及技術人員規模.................................................................................. 31 第三節 實證過程與討論..............................................................................................32 一、平穩性分析.......................................................................................................... 32 二、相關分析.............................................................................................................. 32 三、回歸分析.............................................................................................................. 33 四、結果討論.............................................................................................................. 34 第五章 政策建議..........................................................................................35 第一節 高新技術企業應合理做好稅務籌劃與研發管理..........................................35 一、提升企業稅務籌劃水平...................................................................................... 35 二、企業根據自身特點推動研發管理...................................................................... 37 第二節 高新技術企業需重視對科技人才的激勵與培養..........................................38 一、科技人才的激勵.................................................................................................. 38 二、科技人才的培養.................................................................................................. 38 第三節 政府要從稅種、規模與行業引導等完善科技稅收體系..............................39稅收政策對高新技術企業研發投入的影響研究:基于安徽省上市公司的數據 3 一、應從直接、單一稅收轉向間接和多稅種并重.................................................. 39 二、針對高新技術企業規模與行業特點從稅收政策上進行引導.......................... 39 三、從高新技術企業其他特點方面進行引導.......................................................... 40 第六章 結束語.............................................................................................. 41 第一節 主要研究結論..................................................................................................41 第二節 研究不足及展望................................................................................................42
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