首页|税收政策对高新技术企业创新发展的影响——以甘肃省为例

税收政策对高新技术企业创新发展的影响——以甘肃省为例

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高新技术企业是企业中最具创新优势的骨干和中坚力量,也是经济发展方式转变的领头羊、产业结构优化升级的带头雁。文章在分析"十三五"以来甘肃省高新技术企业发展的基本现状的基础上,使用火炬统计调查数据,建立回归分析模型,研究优惠政策对甘肃省高新技术企业创新的影响。研究发现:研发经费加计扣除对甘肃省高新技术企业具有明显的正向促进激励作用;所得税减免对甘肃省高新技术企业发展的促进激励作用不明显;高新技术企业同时享受两种税收政策,政策的效果有一定的"抵消作用"。
Impact of Tax Policies on the Innovation and Development of High-tech Enterprises:Taking Gansu Province as an example
High tech enterprises are the backbone and backbone of enterprises with the most innovative advan-tages,as well as the leaders in the transformation of economic development mode and the leading geese in the opti-mization and upgrading of industrial structure.On the basis of analyzing the basic status quo of the development of high-tech enterprises in Gansu Province since the 13th Five Year Plan,this article uses Torch statistical survey da-ta to establish a regression analysis model and study the impact of preferential policies on innovation of high-tech enterprises in Gansu Province.Research has found that the additional deduction of R&D funds has a significant pos-itive incentive effect on high-tech enterprises in Gansu Province;The incentive effect of income tax reduction and exemption on the development of high-tech enterprises in Gansu Province is not significant;High tech enterprises enjoy two types of tax policies simultaneously,and the effects of these policies have a certain"offsetting effect".

Gansu Provincehigh-tech enterprisesTax Policies

谢艳艳、李建伟

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甘肃省科学技术情报研究所/甘肃省科技评价监测重点实验室,甘肃 兰州 730000

甘肃省 高新技术企业 税收政策

甘肃省软科学计划项目

23JRZA0532

2024

甘肃科技纵横
甘肃省科技情报学会

甘肃科技纵横

影响因子:0.337
ISSN:1672-6375
年,卷(期):2024.53(9)