| 税收政策与高科技企业研发融资效率的关系分析 |
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| 引用本文： | 曹晓丽,陈海声,陈锦华,王美城. 税收政策与高科技企业研发融资效率的关系分析[J]. 财会通讯, 2006, 0(8) |
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| 作者姓名： | 曹晓丽 陈海声 陈锦华 王美城 |
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| 作者单位： | 华南理工大学工商管理学院 广东广州510640 |
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| 基金项目： | 2004年广东省自然科学基金资助,项目编号04300134，广东省第五批科技三项经费计划项目资助,项目编号2004B70102036 |
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| 摘 要： | 本文以税收政策对高科技企业研发融资效率的研究为切入点,对广东省具有研发机构企业的现行税收政策对高科技企业研发融资效率的作用和影响进行了分析,在此基础上提出了适合高科技型企业R&D融资的税收政策的建议。
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| 关 键 词： | 税收政策 高科技企业 研发融资效率 税收优惠政策 |
Relationship Analysis on Tax Policy and High-tech Companies'''' R&D financing efficiency |
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| Cao Xiaoli Chen Haisheng Chen Jinhua Wang Meicheng. Relationship Analysis on Tax Policy and High-tech Companies'''' R&D financing efficiency[J]. Communication of Finance and Accounting, 2006, 0(8) |
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| Authors: | Cao Xiaoli Chen Haisheng Chen Jinhua Wang Meicheng |
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| Abstract: | This dissertation starts with the positive effect of the tax policy on high-tech companies ' R&&D financing efficiency. Based on the research of 25 companies which have their own R&&D institution, this article evaluates the function and influence of current tax policy on high-tech companies'financing efficiency. According to the assessment, it proposes two ways to improve the tax policy to suit for the high-tech companies' financing, which are tax incentive on stimulating internal finance and venture investment. |
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| Keywords: | Tax policy High-tech company R&&D financing Tax incentive policy |
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