%0 Journal Article
%T 税收优惠政策对高新技术企业创新与研发的影响<br>The Influence of Preferential Tax Policies on Innovation and R&D of High-Tech Enterprises
%A 王源
%J Finance
%P 752-759
%@ 2161-0975
%D 2023
%I Hans Publishing
%R 10.12677/FIN.2023.134078
%X 税收优惠政策是通过免除或返还企业或个人应缴的部分或全部税款，对某些征税对象予以鼓励、减轻税收负担，是国家用于调节经济的常见手段，以扶持特定地区产品、企业以及产业的发展，促进社会经济协调发展。在科技飞速发展的今天，技术创新是高新技术企业发展的动力，其重要性日渐凸显，我国颁布税收优惠政策以激励企业高效创新与研发。文章以针对于高新技术企业的税收优惠政策为研究对象，结合国内外文献与书中税收优惠政策政策相关知识，通过文献研究法、理论分析法与统计分析法，探讨税收优惠政策对于高新技术企业创新与研发的影响、当前存在的问题以及改善措施。<br />
Preferential tax policy is a common means used by the state to adjust the economy by exempting or returning part or all of the taxes payable by enterprises or individuals, encouraging certain tax recipients and reducing the tax burden, so as to support the development of products, enterprises and industries in specific areas and promote the coordinated development of social economy. Today, with the rapid development of science and technology, technological innovation is the driving force for the development of high-tech enterprises, and its importance is increasingly prominent. China has promulgated preferential tax policies to encourage enterprises to innovate and research and develop efficiently. This paper takes the preferential tax policies for high-tech enterprises as the research object, combines the relevant knowledge of preferential tax policies in domestic and foreign literatures and books, and discusses the influence of preferential tax policies on innovation and R&amp;D of high-tech enterprises, the existing problems and improvement measures through literature research, theoretical analysis and statistical analysis.
%K 税收优惠，高新技术企业，创新，激励<br>Tax Incentives
%K High-Tech Enterprises
%K Innovation
%K Incentives
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=68651