CAJ | 학술논문

税收优惠是政府支持高新技术企业发展的重要手段，其近年实际状况及演变趋势受社会高度关注。本文以2008--2012年上海市高新技术企业统计数据为基础，通过五个单项指标和两个综合指标对高新技术企业实际享受税收减免政策情况进行了趋势分析。研究发现，40％左右的高新技术企业未能实际享受这一政策，合资及合作高新技术企业享受税收减免远高于整体平均水平，位列前10的高新技术企业税收减免额占当年总额的25％。基于上述结果，提出了优化高新技术企业税收优惠政策的建议。
세수우혜시정부지지고신기술기업발전적중요수단，기근년실제상황급연변추세수사회고도관주。본문이2008--2012년상해시고신기술기업통계수거위기출，통과오개단항지표화량개종합지표대고신기술기업실제향수세수감면정책정황진행료추세분석。연구발현，40％좌우적고신기술기업미능실제향수저일정책，합자급합작고신기술기업향수세수감면원고우정체평균수평，위렬전10적고신기술기업세수감면액점당년총액적25％。기우상술결과，제출료우화고신기술기업세수우혜정책적건의。
Tax incentives are important means for the government to support the development of high-tech enterprises and a high social attention is given to the actual situation and the evolution trend of tax incentives. This paper analyses the actual state of applying preferential tax policies though five single indexes and two comprehensive indexes. The study shows that about 40% high-tech enterprises couldn＇t apply this tax-deduction policy. However, among joint venture and co-tech enterprises, the rate of taking tax advantage is highly above the overall average. The top 10 high-tech corporations apply tax relief for the year nearly accounted for 25% of the whole industry. Based on these results, this paper provides some suggestions to optimize high-tech enterprises＇ preferential tax policies.