东方公司利用科技税收优惠政策的执行效果研究
发布时间：2018-09-19 11:29
【摘要】：科技创新一直都是我国重要的强国战略之一，高新技术企业往往能够获得来自政府大力度的政策支持，尤其是在科技税收优惠政策方面。在2008年新企业所得税法、《高新技术企业认定管理办法》出台后，针对高新技术企业的政策管理愈加规范，，与此对应，企业获得的支持效果更加显著。本文中主要选择东方电子股份有限公司为对象，通过对公司进行全面的剖析，探讨在2008年后公司利用科技税收优惠的执行效果，作出必要的解释，并为公司在如何更好的利用科技税收优惠提出建议。 本文首先讨论在新企业所得税法实施后我国科技税收优惠政策的现状，并对其中的政策变化做适当解析，同时对我国高新技术企业的现状做必要陈述，然后主要分析东方电子股份有限公司利用科技税收优惠的执行效果，最后根据分析的情况，对该公司的理性发展提出针对性的建议。在分析公司对科技税收优惠政策的执行效果这一部分，本文首先对公司近些年的经营的财务状况进行评价，对公司涉税问题和可享受的税收优惠进行分析，然后选择适合公司实际情况的指标进行层层解析，第一部分分析公司税负的相关指标，第二部分在前者的基础上讨论公司的税收优惠状况分析的相关指标，最后选择适当指标分析税收优惠政策对公司经营的促进效果。
[Abstract]:Scientific and technological innovation has always been one of the most important powerful strategies in our country. High-tech enterprises can often obtain strong policy support from the government, especially in terms of preferential policies for scientific and technological taxation. In this paper, Dongfang Electronics Co., Ltd. is selected as the main object, through a comprehensive analysis of the company, to explore the implementation effect of the use of technology tax incentives after 2008, and to make necessary explanations for the company how to better use technology tax incentives. Offer a proposal.
Firstly, this paper discusses the status quo of the preferential policies for science and Technology Tax in China after the implementation of the new enterprise income tax law, and makes a proper analysis of the changes in the policies. At the same time, it makes a necessary statement on the status quo of high-tech enterprises in China. Then it mainly analyzes the effect of the implementation of the preferential policies for science and Technology Tax in Dongfang Electronics Co., Ltd. Finally, according to the analysis In this part, we first evaluate the financial situation of the company's operation in recent years, analyze the tax-related problems and the tax concessions that can be enjoyed by the company, and then choose the appropriate tax concessions for the actual situation of the company. The first part analyzes the relevant indicators of corporate tax burden, the second part discusses the relevant indicators of corporate tax incentives on the basis of the former, and finally selects appropriate indicators to analyze the promotion effect of tax incentives on corporate operations.
【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;F426.6
本文编号：2250002
[Abstract]:Scientific and technological innovation has always been one of the most important powerful strategies in our country. High-tech enterprises can often obtain strong policy support from the government, especially in terms of preferential policies for scientific and technological taxation. In this paper, Dongfang Electronics Co., Ltd. is selected as the main object, through a comprehensive analysis of the company, to explore the implementation effect of the use of technology tax incentives after 2008, and to make necessary explanations for the company how to better use technology tax incentives. Offer a proposal.
Firstly, this paper discusses the status quo of the preferential policies for science and Technology Tax in China after the implementation of the new enterprise income tax law, and makes a proper analysis of the changes in the policies. At the same time, it makes a necessary statement on the status quo of high-tech enterprises in China. Then it mainly analyzes the effect of the implementation of the preferential policies for science and Technology Tax in Dongfang Electronics Co., Ltd. Finally, according to the analysis In this part, we first evaluate the financial situation of the company's operation in recent years, analyze the tax-related problems and the tax concessions that can be enjoyed by the company, and then choose the appropriate tax concessions for the actual situation of the company. The first part analyzes the relevant indicators of corporate tax burden, the second part discusses the relevant indicators of corporate tax incentives on the basis of the former, and finally selects appropriate indicators to analyze the promotion effect of tax incentives on corporate operations.
【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;F426.6
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