科技社团创新发展的税收扶持政策研究-行政管理专业毕业论文.docxVIP

华 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract The Scientific-Technical Community that is composed of the technology workers is the important bond of the national innovation system. Based on constructing the national innovation system, this paper researches that tax policy promoters the development of the Scientific-Technical Community. The second part is based on theoretical study, discusses the general analysis that the taxation policy affect the development of the Scientific-Technical Community, explicitly pointed out that the development of the Scientific-Technical Community need tax policy support, the functions of the tax policy provides sufficient support for the development of the Scientific-Technical Community. According to the idea of putting forward questions, analyzing reason and pointing out, the third part to the sixth part fully analyzes current situation of applicable tax policy of China’s science and technology communities. And using the comparative research, it points out the tax policy differences from other communities. On the basis of comparative differences, the fifth part analyzes the cause that tax policies have failed to effectively promote the Scientific-Technical Community development from the Scientific-Technical Community itself and the tax subject. Last part puts forward the suggestions that reform current tax policies. This paper tries to establish the improved taxation policy system from setting up the tax law qualification, cancelling policy barriers, encouraging the preferential tax and executing independent tax bill management. Compared to the study of the Scientific-Technical Community, the innovative point of this paper is that we study the Scientific-Technical Community from the angle of the taxation policy and set up the concept of quasi public service organizations. Key words: the Scientific-Technical Community，Tax Policy，Policy Innovation 独创性声明 本人声明所呈交的学位论文是我个人在导师指导下进行的研究工作及取得 的研究成果。尽我所知，除文中已经标明引用的内容外，本论文不包含任何其他 个人或集体已经发表或撰写过的研究成果