上海市高新技术企业享受税收优惠状况及趋势

Abstract
Figure/Table
References
Related Citation (12)

Download: PDF (1238 KB) HTML (1 KB)
Export: BibTeX | EndNote (RIS)

Abstract Tax incentives are important means for the government to support the development of high-tech enterprises and a high social attention is given to the actual situation and the evolution trend of tax incentives.This paper analyses the actual state of applying preferential tax policies though five single indexes and two comprehensive indexes.The study shows that about 40% high-tech enterprises couldn't apply this tax-deduction policy.However,among joint venture and co-tech enterprises,the rate of taking tax advantage is highly above the overall average.The top 10 high-tech corporations apply tax relief for the year nearly accounted for 25% of the whole industry.Based on these results,this paper provides some suggestions to optimize high-tech enterprises' preferential tax policies

Key words： High-tech enterprises Tax incentives Trend analysis method

Received: 14 July 2014

PACS:

F276.44

	Service

	E-mail this article
	Add to my bookshelf
	Add to citation manager
	E-mail Alert
	RSS
	Articles by authors
	Zhang Yuchen
	Wang Zhaohuan

Cite this article:

Zhang Yuchen,Wang Zhaohuan. Trend Analysis of High-Tech Enterprises' Application of Preferential Tax Policies in Shanghai[J]. , 2015, 0(3): 99-105.

URL:

http://www.zgkjlt.org.cn/EN/ OR http://www.zgkjlt.org.cn/EN/Y2015/V0/I3/99