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2013~2014年随着“营改增”改革的不断推进及相关税收优惠政策的出台,外购技术进项税额抵扣、低固定资产折旧一次摊销和新增研发费用加计扣除,成为了高新技术产业近年来可享税收优惠的新亮点。文章分析了以上新增优惠给高新技术产业带来的变革及影响,同时指出了税收优惠激励高新技术产业在总体政策设计层次和具体税种制定层次可改善空间,以及税收优惠政策制定过程中不可忽视的税收成本效益问题。
From 2013 to 2014, with the continuous promotion of reform of “reform of battalion and increasing profits” and the introduction of relevant tax preferential policies, the deduction of purchased tax of purchased technology, the amortization of depreciation of fixed assets and the deduction of newly-added research and development expenses deducted become the High-tech industries in recent years can enjoy tax incentives new bright spot. The article analyzes the changes and influences brought by the above new promotions to the high-tech industries. At the same time, it points out that tax incentives can not neglect the high-tech industries in the overall policy design level and the level of improvement of specific tax types, as well as the tax preferential policy making process Tax cost benefit issue.