高新技术企业税收优惠政策运用分析.docxVIP

PAGE PAGE 13 高新技术企业税收优惠政策运用分析 摘 要 在经济全球化的形势下，科技作为国民经济可持续发展竞争力的核心，高新技术企业在各国竞争中充当着重要角色。我国在税收等领域部署推出了一系列高新技术企业税收优惠政策措施，有力推动了高新技术企业持续健康发展。运用高新技术企业税收优惠政策降低企业的税务成本，激励企业进行创新研发活动，引导企业的生产研发投入方向，促进整个高新技术产业的改革升级。 本文首先从高新技术企业的背景现状角度出发，对高新技术企业的基本概论进行展开解读，整理现行税法中针对高新技术企业的税收优惠政策，分析享受政策所需的条件和要求。然后结合案例数据对比分析企业申请税收优惠前后的利润差距以及指出企业税务筹划的不足。最后结合高新技术企业的特点及存在问题，对企业运用税收优惠政策方面提出建议。 关键词：高新技术企业；税收优惠政策；税务筹划；对比分析 Analysis of the Application of Preferential Tax Policies for High-tech Enterprises Abstract Under the situation of economic globalization, science and technology are at the core of the sustainable development competitiveness of the national economy, and high-tech enterprises play an important role in competition among countries. China has implemented a series of preferential tax policy measures for high-tech enterprises in the taxation field, and used this preferential policy to reduce the tax costs of enterprises, incentivize enterprises to carry out innovative R D activities, guide enterprises to invest in production and R D, and promote the reform and upgrade of the entire high-tech industry, which is aim to powerfully promote the sustained and healthy development of high-tech enterprises. This article first interprets the basic overview of high-tech enterprises from the perspective of the background and current status of high-tech enterprises, sorts out the preferential tax policies for high-tech enterprises in the current tax law, and analyzes the conditions and requirements for enjoying the policies. Then it combined with the case data, comparative analyzed the profit gap before and after the application of tax concessions by enterprises and the deficiencies of corporate tax planning. Finally, it combined with the characteristics and existing problems of high-tech enterprises and give suggestions for enterprises to apply tax preferential policies. Key words: High-tech Enterprises; Preferential Tax Policies; Tax Planning; Comparative Analysis ? 目 录 TOC \o 1-3 \h \z \u