减税降费对企业绩效的影响研究——以浙江大华为例

Research on the Impact of Tax and Fee Reduction on Enterprise Performance——A Case Study of Zhejiangdahua Company

当前全球经济普遍下行,国内经济环境面临着转型升级与结构调整的双重挑战,为应对挑战并保持我国经济的高质量发展,国家积极出台了许多财政政策。高新技术企业作为国家政策的重点扶持对象,受到减税降费的大力支持。运用文献研究法和案例研究法,以浙江大华技术股份有限公司为例,探究减税降费政策实施后对其主营业务成本、各财务能力和研发投入的影响。研究表明:减税降费能减少其主营业务成本;对其盈利能力和偿债能力有正向作用,对其营运能力和发展能力的作用不太显著;对企业加大研发投入的比例有明显的促进作用。最后提出政府应对高新技术企业制定更适合的政策,企业应充分享受政策并合理地进行运营规划、健全管理制度且提升员工素质的建议,为高新技术企业发展提供参考。

The current global economy is generally down,and the domestic economic environment is facing the dual challenges of transformation and upgrading and structural adjustment.To meet the challenges and ensure the rapid development of China’s economy,the state has actively introduced many fiscal policies.High-tech enterprises,as the key support objects of national policies,are strongly supported by tax reduction and fee reduction.Using the analysis methods of literature research and case study,Zhejiang Dahua Technology Co.,Ltd.is used as an example to explore the changes on its main business cost,each financial capacity and R&D investment after the implementation of tax and fee reduction policies.The study shows that:tax reduction and fee reduction can reduce its main business cost;it has a positive effect on its profitability and solvency,and a less significant effect on its operating capacity and development capacity;it has a significant promotion effect on the proportion of enterprises'increasing R&D investment.Finally,we suggest that policy makers should formulate more suitable policies for high-tech enterprises,enterprises should fully enjoy the policies and reasonably carry out operation planning,improve the management system and enhance the quality of employees,so as to provide insights for high-tech enterprises.