摘要
科技创新成为我国经济由高速发展迈向高质量发展的催化剂。科技型中小企业在就业、技术创新、社会稳定方面发挥着重要作用,运用财税优惠政策扶持和激励其创新发展是各国的普遍做法。在界定科技型中小企业范围的基础上,阐明进一步优化促进科技型中小企业发展的财税政策的必要性,分析了我国科技型中小企业财税支持政策现状及问题,提出完善相关财税支持政策的对策建议。
Scientific and technological innovation has become a catalyst for China’s economic development from high speed to high quality. Technological SMEs play an important role in employment,technological innovation,and social stability. It is a common practice for countries to use fiscal and tax preferential policies to support and encourage their innovative development. This paper first defines the scope of science and technology small and medium-sized enterprises,starting from the necessity of further optimizing the fiscal and tax policies to promote the development of science and technology small and medium-sized enterprises,analyzes the current status and problems of China’s science and technology small and medium-sized enterprises fiscal and tax support policies,and finally puts forward the countermeasures to improve China’s science and technology small and medium-sized enterprises fiscal and tax support policies.
作者
王慧
高志勇
Wang Hui;Gao Zhiyong(Harbin Kena Technology Co.,Ltd.,Heilongjiang Harbin 150028;Harbin Commercial University,Heilongjiang Harbin 150028)
出处
《对外经贸》
2018年第11期155-157,共3页
FOREIGN ECONOMIC RELATIONS & TRADE