高新技术产业税收优惠政策的实证分析

本文在回顾和总结有关高新技术产业税收优惠理论和实证两方面的研究成果的基础上,建立了税收对高新技术产业发展的短期和中长期效应模型。通过实证分析,研究了不同税种的优惠对高新技术产业现时与未来发展的影响。得出结论:所得税优惠和增值税优惠都能促进高新技术产业现时的发展,所得税优惠能更好地促进高新技术产业未来的发展。最后,提出了改革高新技术产业税收优惠政策的建议。

Empirical Analysis on Preferential Tax Policy for High-tech Industry

This paper reviews and summarizes theoretical and empirical research results on tax perference for high-tech industry.Based on these,it establishes empirical model about the short-and long-term effects of tax policies on the development of high-tech industry.Then,through the empirical analysis,it studies the impacts of various tax perference on the present and future development of high-tech industry.And it draws conclusions that both value-added tax concessions and income tax concessions can make the promo...