| 高新技术企业税收优惠政策绩效评价方法研究 |
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| 引用本文： | 孙磊,唐滔. 高新技术企业税收优惠政策绩效评价方法研究[J]. 广西金融研究, 2011, 0(8): 14-19 |
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| 作者姓名： | 孙磊 唐滔 |
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| 作者单位： | 1. 中国人民大学财政金融学院,北京,100872
2. 中国人民银行金融研究所,北京,100800 |
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| 摘 要： | 近几年,政府重视扶持高新技术企业的发展,给予了许多税收优惠,但税收优惠政策对高新技术企业的帮助有多大,哪项政策更有助于企业的发展,并没有一个客观的评价方法,由此导致了优惠政策重叠、脱节等问题的产生。本文着力建立一个科学、可行的税收优惠政策绩效评价方法,从税收优惠实施的目的出发,本着操作方法简单、考核指标选取的科学性和实用性原则,以可持续增长率指标来评价优惠政策的绩效水平,并结合纺织企业和电器制造业实际调研数据进行分析,认为当前的税收优惠对纺织企业更有效。
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| 关 键 词： | 税收优惠 高新技术企业 绩效评价 可持续增长率 |
Performance Evaluation of Tax Incentives for High-tech Enterprises |
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| Sun Lei Tang Tao. Performance Evaluation of Tax Incentives for High-tech Enterprises[J]. JOurnal of Guangxi Financial Research, 2011, 0(8): 14-19 |
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| Authors: | Sun Lei Tang Tao |
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| Affiliation: | Sun Lei Tang Tao (Renmin University of China,Beijing 100872,The People's Bank of China,Beijing 100800) |
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| Abstract: | In recent years,the government pays attention to support the development of high-tech enterprises,giving numbers of tax incentives.But as for how much help tax incentives do on high-tech enterprises,and which policies are more conducive for enterprises development,there is no objective evaluation method,causing the overlap and out-of-touch of preferential policies and other problems.This article focuses on the establishment of a scientific and feasible method for performance evaluation of tax incentives.Wit... |
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| Keywords: | Tax Incentives High-tech Enterprises Performance Evaluation Sustainable Growth Rate |
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