文档介绍：河北工业大学
硕士学位论文
河北省高新技术产业税收政策效应研究
姓名:张瑞雪
申请学位级别:硕士
专业:数量经济学
指导教师:孙丽文
20071001
河北工业大学硕士学位论文
河北省高新技术产业税收政策效应研究
摘要
在推进技术进步和发展高新技术产业的过程中,政府发挥着越来越重要的作用。在政
府可利用的诸多经济政策中,税收优惠是对税收统一性和相对固定性所作的一种补充,是
一种具有特殊功能的政策。高新技术产业税收优惠政策旨在如何利用税收优惠措施来激励
高新技术产业的投入和高新技术产品的生产,从而提高省(市)的总体科技水平,增强竞
争能力。
本文的研究目的就是通过对河北省高新技术产业税收政策效应的定量分析,揭示高新
技术产业税收政策本身及其执行过程中存在的不足之处,提出相应的政策建议,为河北省
税务部门更好地执行该政策提供参考。
首先,论文对河北省高新技术产业经济和税收发展现状进行了较为详细的阐述和分
析;其次,对河北省高新技术产业税收政策效应进行了实证分析,采用从单一税种到整体的
方式,先是从增值税和所得税两大税种对固定资产投资的影响和 R&D 投入的影响进行分
析,然后是运用系统动力学 Vensim 软件对高新技术产业税收政策效应进行整体分析;最
后,通过实证分析,提出高新技术产业税收优惠政策的建议。
关键词:高新技术产业,税收政策,效应,Vensim
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河北省高新技术产业税收政策效应研究
STUDY ON THE TAXATION POLICIES EFFECT OF
HIGH—TECH INDUSTRY OF HEBEI PROVINCE
ABSTRACT
In the process of giving impetus to advance of technology and developing of
high-technology industry, government plays an increasingly important role. Exemption of tax is
one of the special economic policies that government could preference is a kind of
supplement to the unity and relative fixity of the taxation. It aims at how to encourage input and
production of the high-tech product, and improve the province’s the scientific and technological
level, and strengthens petitive power.
The purpose of this paper is through the quantitative analysis of the taxation policies of
Hebei high-tech industry, to open out the imperfect of the high-tech taxation policies self and
carrying out. This article tries hard to provide reference to tax authorities in Hebei province, so
the tax authorities can be more correctly implement the policies.
Firstly, the paper expatiates and analyzes detailedly the economic and taxation development
actuality of Hebei high-tech industry, secondly, has carries on positive analysis about the taxation
policies effect on Hebei high-tech industry. This part adopts the manner of from singleness
taxation to integer, for one thing, analysis the effect of