中小高科技企业税收优惠政策分析

Analysis of tax incentive policies of small and medium-sized high-tech enterprises

科技型中小企业是技术创新的主体,在各国经济社会发展中的作用突出,已经成为促进科技进步及推动经济增长的重要支撑。总结我国科技型中小企业的税收优惠政策,分析我国税收优惠政策现存问题,在此基础上,提出制定系统的科技税收优惠政策,调整税收优惠政策的环节和形式,完善产学研结合的税收优惠政策等建议。

Small and medium sized technology enterprises are the main body of technical innovation, play a prominent role in the national economic and social development. They have become an important support to promote the progress of science and technology and economic growth. This article summarizes the tax incentive policy of small and mid-sized enterprise in our country, analyses the existing problems. Furthermore, it put forward the tax incentive policy of science and technology system, and then adjusts the links and forms of tax incentive policies, perfect combination of the tax incentive cooperation recommendations. centives