高技术服务创新网络发展视角下的中国南车税收负担研究
发布时间：2018-08-26 21:26
【摘要】：税收政策对任何一个经济主体都非常重要，不完善的税收政策导致过重的税收负担直接影响经济主体的竞争力、收益和经营成本，左右纳税人的经济行为，进而影响高技术服务创新网络的快速发展，本文通过研究中国南车发展高技术服务创新网络过程中面临的税收政策的问题和税收负担的状况，总结出中国南车税负增长变化且居高不下的真正原因，从而提出完善高技术服务创新网络的发展政策建议。对实现我国产业的快速融合以及产业结构的升级具有重要的现实意义。 本文的创新点主要有以下两点：第一、研究视角的创新。由于高技术服务创新网络的概念提出比较晚，目前学界关于高技术服务创新网络的研究成果非常少的，现有的研究成果要是集中在创新网络和服务创新两个方面，鲜有研究是针对高技术服务创新网络而进行的。因此，论文可供参考的资料非常少，选题较新。第二、研究方法的创新。现有研究成果更多的是从宏观角度去分析税收政策及其激励效应而忽略了企业创新的不同形式、不同项目对税收政策需求的差异性，更鲜有人结合企业具体发展方式的创新去研究税收政策，因此本文的研究具有更大的实用价值。 本文首先对选择中国南车进行税负分析做出了解释并对中国南车的概况做了简要介绍，然后主要分析了从2008年上市以来中国南车因发展高技术服务创新网络的税负变化，并与同行业税负水平进行了对比分析，，通过横向的对比得出优化中国南车税负以及改善高技术服务创新网络税收环境的政策建议。
[Abstract]:Tax policy is very important to any economic entity. Imperfect tax policy leads to excessive tax burden, which directly affects the competitiveness, income and operating cost of economic subjects, and affects the economic behavior of taxpayers. Then it affects the rapid development of high-tech service innovation network. This paper studies the problems of tax policy and tax burden in the process of developing high-tech service innovation network. This paper sums up the real reasons for the change of tax burden and the high level of tax burden in China, and puts forward some policy suggestions on how to improve the innovation network of high-tech service. It is of great practical significance to realize the rapid integration of industry and the upgrading of industrial structure in China. The innovation of this paper mainly has the following two points: first, the research angle of view innovation. Because the concept of high-tech service innovation network was put forward relatively late, there are very few research results on high-tech service innovation network in academic circles at present. If the existing research results focus on two aspects of innovation network and service innovation, Few studies are aimed at high-tech service innovation networks. Therefore, the paper can be referred to a very small number of materials, topics are relatively new. Second, the innovation of research methods. The existing research results are more from the macro perspective to analyze the tax policy and its incentive effect, but ignore the different forms of enterprise innovation, different items of tax policy needs differences, Few people study the tax policy in combination with the innovation of the specific development mode of enterprises, so the research of this paper has more practical value. This paper firstly explains the tax burden analysis of CSR and briefly introduces the general situation of CSR, and then mainly analyzes the changes of tax burden of CSR due to the development of high-tech service innovation network since its listing in 2008. By comparing with the tax burden level of the same industry, the paper draws the policy suggestions of optimizing the tax burden of China Southern car and improving the network tax environment of high-tech service innovation through the horizontal comparison.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.471
本文编号：2206208
[Abstract]:Tax policy is very important to any economic entity. Imperfect tax policy leads to excessive tax burden, which directly affects the competitiveness, income and operating cost of economic subjects, and affects the economic behavior of taxpayers. Then it affects the rapid development of high-tech service innovation network. This paper studies the problems of tax policy and tax burden in the process of developing high-tech service innovation network. This paper sums up the real reasons for the change of tax burden and the high level of tax burden in China, and puts forward some policy suggestions on how to improve the innovation network of high-tech service. It is of great practical significance to realize the rapid integration of industry and the upgrading of industrial structure in China. The innovation of this paper mainly has the following two points: first, the research angle of view innovation. Because the concept of high-tech service innovation network was put forward relatively late, there are very few research results on high-tech service innovation network in academic circles at present. If the existing research results focus on two aspects of innovation network and service innovation, Few studies are aimed at high-tech service innovation networks. Therefore, the paper can be referred to a very small number of materials, topics are relatively new. Second, the innovation of research methods. The existing research results are more from the macro perspective to analyze the tax policy and its incentive effect, but ignore the different forms of enterprise innovation, different items of tax policy needs differences, Few people study the tax policy in combination with the innovation of the specific development mode of enterprises, so the research of this paper has more practical value. This paper firstly explains the tax burden analysis of CSR and briefly introduces the general situation of CSR, and then mainly analyzes the changes of tax burden of CSR due to the development of high-tech service innovation network since its listing in 2008. By comparing with the tax burden level of the same industry, the paper draws the policy suggestions of optimizing the tax burden of China Southern car and improving the network tax environment of high-tech service innovation through the horizontal comparison.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.471
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