[关键词]
[摘要]
高新技术企业是企业创新主体主力军，高新技术企业培育发展关系创新驱动发展战略实施，本文通过分析我国现行高新技术企业所得税减免政策激励机制，调查分析高新技术企业所得税减免政策实施效果和政策局限性，从创新驱动发展战略实施现实任务需求出发，探讨制定培育高新技术企业财政政策必要性，并构建高新技术企业财税政策激励模型，分析财政政策激励作用，研究提出支持鼓励高新技术企业发展的政策建议。
[Key word]
[Abstract]
High-tech enterprises are the main force of enterprise innovation,the development of high-tech enterprises and the development of innovation-driven development strategy are closely related,this paper analyzes the current incentive mechanism of income tax relief policy of high-tech enterprises in china,analyzes the implementation effect and policy limitations of the income tax relief policy of high and tech enterprises,starting with the realistic task requirements implemented by innovation-driven development strategy,explore the necessity of establishing the fiscal policy of cultivating high-tech enterprises,and constructs the fiscal and taxation incentive model of High-tech enterprises,analyzes the role of fiscal policy incentives,Research to policy recommendations to encourage the development of high-tech enterprises.
[中图分类号]
F812.0
[基金项目]
广东省工业高新技术领域科技计划项目“广东省高新技术企业培育体系研究与建设”（2012B010600023）；广东省工业高新技术领域科技计划项目“广东省高新技术企业服务体系建设与示范”(2013B010102008)；广东省高新技术产业化项目-工业攻关“广东省高新技术企业发展战略及管理体系研究”(2011B010400030)；广东省工业高新技术领域科技计划项目“广东省高新技术企业发展水平指数测算方法研究及应用”（2015B010101010）
