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随着世界科技术水平的迅猛发展,在全球经济一体化的带动下,我国科技水平伴着世界的发展而逐步提升。我国科技产业得到了快速的增长,科技行业已逐步成为国民经济中发展中的支柱的产业,为国家的经济发展与科技创新做出了巨大贡献。与些同时,国家通过一系列的税收优惠政策,更进一步地鼓励和刺激着科技企业的发展。中型科技企业应怎样利用国家的税收政策,安排合理的税收筹划策略,已成为一个不容忽视的问题。本文将通过对中型科技企业税收相关政策的分析,并且以高新技术企业的相关税收优惠政策为例,对中型科技企业税收筹划策略进行简要的阐述。
With the rapid development of the science and technology in the world and driven by the global economic integration, the scientific and technological level of our country has gradually risen with the development of the world. China’s science and technology industry has enjoyed rapid growth. The science and technology industry has gradually become the pillar industry in the national economy and has made tremendous contributions to the country’s economic development and technological innovation. At the same time, the state further encourages and stimulates the development of science and technology enterprises through a series of tax preferential policies. How a medium-sized technology enterprise should make use of its taxation policy and arrange a reasonable tax planning strategy has become a problem that can not be ignored. Based on the analysis of tax related policies of medium-sized science and technology enterprises, and the related tax preferential policies of high-tech enterprises as an example, this article briefly describes the tax planning strategies of medium-sized science and technology enterprises.