【原文出处】技术经济
【原刊地名】京
【原刊期号】20102
【原刊页号】45~49,73
【分 类 号】F61
【分 类 名】财政与税务
【复印期号】201006
【英文标题】An Empirical Analysis of the Preferential Tax Policy for High-tech Industry
【作 者】李嘉明/乔天宝
【作者简介】李嘉明/乔天宝,重庆大学经济与管理学院,重庆400044
李嘉明(1965—),男,四川绵阳人,重庆大学经济与管理学院教授,会计学博士,主要研究方向:税收和审计;乔天宝(1981—),男,安徽安庆人,重庆大学经济与管理学院会计学硕士研究生,研究方向:税收。
【内容提要】本文在回顾和总结有关高新技术产业税收优惠理论和实证两方面的研究成果的基础上,建立了税收对高新技术产业发展的短期和中长期效应模型。通过实证分析,研究了不同税种的优惠对高新技术产业现时与未来发展的影响。得出结论:所得税优惠和增值税优惠都能促进高新技术产业现时的发展,所得税优惠能更好地促进高新技术产业未来的发展。最后,提出了改革高新技术产业税收优惠政策的建议。
【摘 要 题】财税政策
【英文摘要】This paper reviews and summarizes theoretical and empirical research results on tax perference for high-tech industry. Based on these, it establishes empirical model about the short-and long-term effects of tax policies on the development of high-tech industry. Then, through the empirical analysis, it studies the impacts of various tax perference on the present and future development of high-tech industry. And it draws conclusions that both value-added tax concessions and income tax concessions can make the promotion of the existing development of high-tech industry, and the latter can promote the future development of high-tech industry better. Finally, it proposes some suggestions on the reform of preferential tax policies for high-tech industry.
【关 键 词】高新技术产业/税收优惠政策
high-tech industry/preferential/tax policy
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