高新技术企业税收优惠政策绩效评价方法研究

Performance Evaluation of Tax Incentives for High-tech Enterprises

近几年,政府重视扶持高新技术企业的发展,给予了许多税收优惠,但税收优惠政策对高新技术企业的帮助有多大,哪项政策更有助于企业的发展,并没有一个客观的评价方法,由此导致了优惠政策重叠、脱节等问题的产生。本文着力建立一个科学、可行的税收优惠政策绩效评价方法,从税收优惠实施的目的出发,本着操作方法简单、考核指标选取的科学性和实用性原则,以可持续增长率指标来评价优惠政策的绩效水平,并结合纺织企业和电器制造业实际调研数据进行分析,认为当前的税收优惠对纺织企业更有效。

In recent years,the government pays attention to support the development of high-tech enterprises,giving numbers of tax incentives.But as for how much help tax incentives do on high-tech enterprises,and which policies are more conducive for enterprises development,there is no objective evaluation method,causing the overlap and out-of-touch of preferential policies and other problems.This article focuses on the establishment of a scientific and feasible method for performance evaluation of tax incentives.With the purpose of implementing tax incentives,as well as the principles of simple operation,scientific and practical features for selected indicators we choose the sustainable growth rate as the indicator of assessing the level of performance,and combine the investigating data of textile enterprises and electrical manufacturing enterprises for our analysis.The result is that the current tax incentives are more effective for textile enterprises.