摘要高新技术企业的发展，对于建设创新型国家，推动国家经济发展方式转变具有重要意义。为鼓励高新技术企业发展，各国都将税收激励政策作为重要的政策工具。2008年新企业所得税法实施以来，我国加大了税收激励政策对高新技术企业技术创新的扶持力度。新企业所得税法实施已经八年，在此背景下，全面、客观评价税收优惠政策的实施效果，在此基础上提出政策完善建议具有重要的现实意义。80447

    本文在总结前人研究的基础上，通过理论分析与实证分析相结合的方法，分析了税收激励对高新技术企业技术创新的激励作用，并根据政策落实过程中出现的问题提出了有针对性的建议。

    本文首先应用经济学的理论对税收激励的必要性进行了分析，并对前人研究成果进行了总结。接着，文章对我国高新技术企业认定办法及所得税优惠政策的发展进行了简要介绍，同时将主要发达国家的高新技术企业优惠政策与我国的相关政策进行了比较分析。

随后，本文根据现有的公开数据，从高新技术企业直接享受的税率优惠、研发费用加计扣除数据等角度对高新技术企业所得税优惠政策的效应进行了分析。结论是，针对高新技术企业的所得税优惠政策达到了政策制定的初衷，起到了激励企业创新、提高企业盈利能力的作用，实现了经由激励企业创新进而保障其可持续发展的目标。

在对政策效应进行分析的基础上，本文通过调研企业，走访了相关的税务管理部门等方法，从健全政策体系、完善高新技术企业认定条件、加强对高新技术企业的服务与管理等三方面提出了工作建议。

毕业论文关键词  高新技术企业 税收优惠政策 所得税 

毕 业 论 文 外 文 摘 要

Title   High technology enterprise income tax preferential policies and tax planning Stroke study                                     

Abstract     It has great significance for the construction of innovative country and the transformation of national economic development mode to develop the high and new technology。 Therefore, many countries adjust incentive tax policy as an important policy tool to encourage the development of high and new technology。 Most countries regard the government policy tools that benefit for the adjustment of industrial structure and the impact of macroeconomic policy as the main government incentive intervention in enterprise technology innovation activities。

    China has increased the tax incentive policy to support the technology innovation of the high and new technology enterprise Since the implementation of the new enterprise income tax law in 2008。 The new enterprise income tax law has been carried out for eight years, a comprehensive and objective evaluation of the effectiveness of the implementation of tax incentives according to the effect of the implementation of the proposed policy recommendations is needed and will have important practical significance。

    On the basis of previous studies, this paper analyzes the tax incentive effect on technological innovation in high-tech enterprises by the combination of theoretical analysis and empirical analysis method。 According to the problems appeared in the process of the policies, this paper also offers some pertinent suggestions。 

    Firstly, this paper analyses the necessity of tax incentives and summaries the results of previous studies。 Secondly, this paper introduces the identification methods of  high-tech enterprises and compares and analyzes the high-tech enterprises preferential policies of major developed countries with our country's related policies。