税收优惠政策微观分析指标体系及方法研究——以高新技术企业为例

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、脱节等问题的出现。为此，需要通过建立科学的税收优惠政策绩效评价指标体系，对高新技术企业税收优惠政策绩效进行考核。从简易科学、可操作性强的角度，探索建立以可持续增长率指标为主要依据的绩效评价方法，有利于客观有效地评价税收优惠政策的实际运用效果。

The Micro-analysis of Indicators and Methods for Tax Incentives:Based on the High-tech Enterprises

In recent years,the government pays much attention to support the development of high-tech enterprises,and gives them numbers of tax incentives as well.But as the point of how much help tax incentives do and which policies are more conducive for enterprises development,there is no objective evaluation method because of the overlap and out-of-touch of preferential policies and other problems.For this,it is necessary to establish the scientific index system of the tax preferential policy performance to value ...