高新技术企业研发费用的税务激励效应实证分析毕业论文.docVIP

毕业论文 （20_ _届） 高新技术企业研发费用的税务激励效应实证分析 摘 要 本文以高新技术企业研发费用的涉税研究作为课题，首先从高新技术企业研发费用的投入现状入手，分析了国内高新技术企业研发费用活动的趋势，然后通过乔根生资本成本模型，了解并分析免税期、优惠税率、加速折旧、研发费用扣除、投资抵免等税收优惠政策对研发费用活动的激励效应。之后根据2010中国科技统计年签中研发费用活动的行业范围，选取25家具有3年期研发费用活动的浙江省上市公司，对其进行税收优惠政策能否激励研发费用活动的实证分析，通过总资产，资产负债率，净资产收益率，是否享受税收优惠这些指标对研发比重的回归分析，得出税收优惠政策可以激励高新技术企业研发费用投入的结论，最后结合现行的税收政策，提出扩大加计扣除的研发费用范围、完善现行所得税和弱化直接税收优惠方式，强化间接税收优惠方式的建议。 关键词：Abstract This paper with high and new technology enterprise cost of development as a subject, the tax research from the first high-tech enterprise investment cost of development, analyzes the status quo of domestic high-tech enterprises development costs, and then through the trend of activities Jorgenson D W capital cost model, understand and analyze the duty-free period, preferential tax rates, accelerated depreciation, RD investment contributions expense deduction, such tax preferential policies of RD expenditure activity of incentive effects. According to the statistics of science and technology of China after signing in 2010 in the industry wide RD expenditure activity, select 25 home has three 10-year development costs of listed companies, the Zhejiang province activities for the preferential tax policy could inspire empirical analysis, cost of development by total assets, asset-liability ratio, net assets yield, whether enjoy preferential tax these indicators to RD of regression analysis, it is concluded that the proportion of preferential tax policy can encourage a high-tech enterprise development costs for investment conclusion. Based on the current taxation policy, puts forward the RD activities enterprise enjoy preferential provisions must be in China, the current income tax and weakening the preferential tax way, strengthen direct indirect way of preferential tax advice. Keywords: High and new technology enterprise; Research and development expenses; Preferential tax; Income tax目 录 1 高新技术企业相关概念界定及研究目标 1 1.1 高新技术企业的界定 1 1.2 高新技术研发费用的界定 1 1.3 高新技术企业研发费涉税研究的目标 2 2 高新技术企业研发费用现