财税与公共管理学院知识库

  科技创新是人类社会发展进步的强大动力，是推动国家和地方经济持续发展的重要因素。在新发展阶段，高新技术企业作为国家科技创新体系的重要主体，是支撑国家创新战略和实现高水平科技自立自强的关键组成部分。近年来，高新技术企业依靠科技创新研发科技产品，带动了区域和国家经济高质量发展，但是，由于企业科技创新自身的外部溢出性、创新的高风险性和不确定性以及创新环境的可变性等因素，在一定程度上直接影响到了高新技术企业开展科技创新活动的积极性。为了弥补市场缺陷，助力高新技术企业持续性创新，政府加强了对企业科技创新的支持，形成了上下联动的激励政策。其中，税收优惠政策为高新技术企业发展提供了有力支持，但在现实中仍然存在高新技术企业税收优惠政策规范性和协调性不足、政策实施效果不明显等问题。因此，在投入了大量的人力资本、研发经费之后如何提升税收政策效果、激发企业进行科技创新等问题值得探索和研究。

  文章以高新技术企业税收优惠政策为研究对象。首先，对高新技术企业、科技创新等相关概念和相关理论进行了详细阐述，为后面内容打下坚实的理论基础；其次，主要以2016年高新技术企业认定管理办法为依据，利用2016-2022年高新技术企业认定数量、研发人员数量、研发经费投入、总产值、净利润、上缴税额等经济指标，从宏观上分析我国高新技术企业总体发展情况，并梳理高新技术企业税收优惠政策发展沿革、现行主要税收优惠政策及特征；在此基础上以甘肃省为例，用具体的数据分析其高新技术企业总体发展情况、研发投入和研发产出、政策实施效果等，以此剖析甘肃省高新技术企业的税收优惠政策实施情况。最后，通过上述分析发现我国高新技术企业税收优惠政策存在规范性和协调性不足、激励力度和效果不强等问题，进而建议调整和优化高新技术企业税收优惠政策，以期促进我国高新技术企业高质量发展。

    Technological Scientific and technological innovation is a powerful driving force for the development and progress of human society and an important factor in promoting the sustainable development of national and local economies. In the new development stage, high-tech enterprises, as an important subject of the national science and technology innovation system, are the key components to support the national innovation strategy and achieve high-level science and technology self-reliance. In recent years, high-tech enterprises rely on scientific and technological innovation to develop scientific and technological products, which has driven the high-quality development of regional and national economy. However, due to the external spillover of enterprise scientific and technological innovation itself, high risk and uncertainty of innovation and variability of innovation environment and other factors, the enthusiasm of high-tech enterprises to carry out scientific and technological innovation activities has been directly affected to a certain extent. In order to make up for market defects and help high-tech enterprises continue to innovate, the government has strengthened its support for enterprise scientific and technological innovation and formed an upward and downward linkage incentive policy. Among them, preferential tax policies provide strong support for the development of high-tech enterprises, but in reality, there are still problems such as insufficient standardization and coordination of preferential tax policies for high-tech enterprises, and the effect of policy implementation is not obvious. Therefore, after investing a large amount of human capital and R&D funds, how to improve the effect of tax policies and stimulate enterprises to carry out scientific and technological innovation is worth exploring and studying.

    This paper takes preferential tax policies of high-tech enterprises as the research object. Firstly, the concepts and related theories of high-tech enterprises and scientific and technological innovation are elaborated in detail to lay a solid theoretical foundation for the following content; Secondly, mainly based on the measures for the administration of the identification of high-tech enterprises in 2016, using economic indicators such as the number of high-tech enterprises recognized, the number of R&D personnel, the investment of R&D funds, the total output value, the net profit and the tax paid from 2016 to 2022, to analyze the overall development of China's high-tech enterprises from a macro perspective. And the development history of preferential tax policies for high-tech enterprises, the current main preferential tax policies and their characteristics; On this basis, Gansu Province is taken as an example, and the overall development of high-tech enterprises, R&D input and output, and policy implementation effect are analyzed with specific data, so as to analyze the implementation of preferential tax policies for high-tech enterprises in Gansu province. Finally, through the above analysis, it is found that there are some problems in the preferential tax policies of high-tech enterprises in our country, such as lack of standardization and coordination, weak incentive and effect, and then it is suggested to adjust and optimize the preferential tax policies of high-tech enterprises in order to promote the high-quality development of high-tech enterprises in our country.