论文标题:促进我国高新技术产业可持续发展的税收政策研究
A Tentative Discussion on Budget Management of Electric Power Enterprises
论文作者 谭红辉
论文导师 刘建民,论文学位 硕士,论文专业 财政学
论文单位 湖南大学,点击次数 90,论文页数 56页File Size2667k
2002-04-28论文网 http://www.lw23.com/lunwen_380390997/ 高新技术产业;可持续发展;税收政策;优化
High-tech industry;Sustainable development;Taxation policy;Optimize
高新技术产业税收政策旨在如何利用税收优惠措施来激励高新技术产业投入、高新技术开发和高新技术产品生产，从而提高一国的总体科技水平，增强竞争力。正因为税收对高新技术产业发展所具有的推动作用，许多发达国家和发展中国家通过科技立法、税收立法将高新技术产业税收有关规定予以法律确认进而达到促进高新技术产业发展、实现税收稳定增长的目的。虽然，我国扶持高新技术产业发展的税收政策自改革开放以来就始终存在，但不可否认的是国内实际工作部门专家、理论界学者对高新技术产业税收优惠政策的有关研究，大都仅研究了如何利用税收优惠政策加速高新技术产业发展，或将其作如何完善高新技术产业的优惠政策的一部分作阐述，我国还没有将高新技术产业税收政策作为一个相对独立的政策体系进行论证分析。而在加入WTO后，我国高新技术产业发展前景严峻。因此，针对WTO规则，如何设置我国高新技术产业税收政策，实现我国高新技术产业可持续发展的目标，是一个非常值得研究的课题。本文通过对我国高新技术产业税收政策的实证研究，同时借鉴国外高新技术产业税收政策的先进经验，认为我国高新技术产业税收政策目标是自由竞争下的适度保护政策，高新技术产业税收政策优化应坚持“微调”原则，循序渐进，分步进行，是加入WTO过渡期税收优惠政策的清理与整顿及中长期高新技术产业税收政策优化的统一，试图建立一套系统的、科学的、规范的、适合我国加入WTO后高新技术产业可持续发展的税收政策体系。
The aim of high-tech industry taxation policy is to increase the input to high-tech industry, and to encourage its development, and to stimulate the production of correlative products by making use of taxation preferential iieasures, so as to enhance overall science and technology level, and to strengthen the competition capability. Just because of the promotion function of taxation, in order to promote high-tech industry development and achieve steady increase of tax revenue, many developed and developing countries validate concerned taxation provisions on high-tech industry by lawmaking on science and technology and on taxation. Although, taxation policy of assisting high-tech industry development has existed since the reform and open of China, it is not denied that domestic experts embarking on practical work and scholars in academic kingdom in our country only researched about how to accelerate high-tech industry development by making use of taxation preferential policy or expatiated simply on taxation preferential policy by regarding it as a portion of high-tech industry preferential policy. They didn"t make systemic argumentation and analysis on it by viewing it as a policy system dependently. However, after entering into the WTO, the position of high-tech industry development in our country is very critical. So, how to set down taxation policy on high-tech industry in the basis of obeying the rules of WTO so as to reach the goal of its sustainable development, which is a question deserving discussioa Based on making a empirical analysis on our high-tech industry taxation policy and drawing advanced lessons from western countries, the thesis bring forward that the goal of reform should be implementing appropriate protection policy in the terms of perfect competitive, and the optimizing to high-tech industry taxation policy should progress step by step in an orderly way in the principal of "light adjustment". The progress of reform should be the unification of clearing and reorganizing taxation preferential policy in the transition term of entering into the WTO and optimizing the high-tech industry taxation policy in the medium and long term. The purpose of reform is to establish a set of systematicN scientific normative taxation policy systems being fit for sustainable development of high-tech industry.
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