高技术产业开发区税收政策效应的定量分析

Effects of Taxation Policy for High-tech Development Zones

本文采用系统动力学模型对高技术产业开发区税收政策效应进行了定量分析,模型以企业资金系统为分析对象,以北京开发区为背景,进行了实际计算。结果表明,税收优惠政策产生了企业资金积累和上缴税金增加、企业投资结构改善及激励机制趋向合理的效应。文章进一步讨论了政策调整问题,分析了调整方案及其效应。

This thesis quantitatively analysed the effects of taxation policy for High-tech develop- ment zones using system dynamics model. The model took fund system of enterprises in the zones as an object and studied a case of Beijing New Technology Development zone. The results indicated that the favourable taxation policy would exert several effects: the accum- ulation of fund in enterprises increases; tax paid by enterprises would rise; the investment structure was getting to be perfect; and the inspiring mechanism was changing rationally, The article took further steps to discuss adjustmet of taxation policy. It analysed adjust- ment alternatives and their effects.