金融危机后促进高新技术企业发展的税收政策

An Analysis on the Tax Policies for Promotion of the Development of High-tech Enterprises after the Financial Crisis

本文利用2009-2012年的全国税收调查数据,分析金融危机后高新技术企业经营情况的变化轨迹,并利用熵值法模型,对金融危机后高新技术企业的经营绩效进行综合评价和对比分析,进而对促进高新技术企业发展提出了相应的税收政策建议。

This paper analyzes the high-tech enterprises＇ situation and their changing tendency after the Financial Crisis based on the data in National Tax Survey （2009-2012）. The paper makes a comprehensive evaluation and comparative analysis on the operating performance of high-tech enterprises using the entropy model. Finally, the paper puts forward some suggestions on the tax policies for promotion of the development of high-tech enterprises.