摘 要

改革开放近四十年来，中国经济发展突飞猛进。以往的以要素和投资为基础的发展模式已经不那么有利，缺点也越来越明显，近年来，国家大力倡导以创新和发展为基础的公共创新理念，这重要的一步推动我国经济发展，走创新之路，高新技术企业作为大众化创新的主体，在提高我国创新绩效和创新能力方面发挥着重要作用，因此发挥税收优惠政策对高新技术企业的促进和管理作用具有重要的现实意义。

本文主要从以下几个方面展开研究：本文所分析的是我国针对高新技术企业税收优惠制度，再以美国、英国、日本为例，分别阐述这三个国家针对高新技术企业税收优惠政策，本书将光迅科技作为研究的对象，分析高新技术企业的税收减免政策及其活动，然后简要总结了高新技术企业税收减免政策和国外高新技术企业税收减免政策的运用效果，本文对进一步完善高新技术企业税收优惠政策提出了一些明智的建议，对促进我国高新技术企业的创新与发展具有借鉴意义。

通过上述研究，我国高新技术企业现行税收政策存在诸多问题，如缺乏完善的税收抵免体系，企业税收优惠中体现的研发成本扣除问题，企业税收优惠问题等，因此，我们可以在参考高新技术企业的成功经验的同时，根据实际情况完善我国的税收优惠政策，提高税收优惠水平，优化对高新技术企业的税收优惠。

关键词：税收优惠、高新技术、优化

ABSTRACT

Over the past 40 years of reform and opening up, China's economic growth has slowed and flourished. The old model of growth based on factors and investments has become less optimistic and its shortcomings are becoming more apparent as time goes on. In recent years, the state has strongly defended the concept of public innovation based on innovation and development. This is an important step to develop my country's economy. On the road to innovation, high-tech companies, as the main body of popular innovation, play an important role in improving the performance and innovation capacity of my country the practical importance of technology companies.

This article mainly studies the following aspects: This article analyzes China's tax incentives for high-tech companies, then uses the United States, United Kingdom and Japan as examples to elaborate on the tax incentives of the three countries for high-tech companies.. Taking Wuhan Guangxun Technology as a subject of research, it analyzes the tax reduction and exemption policies of high-tech companies and their activities, then briefly summarizes the tax reduction and exemption policies of high-tech companies and the effects of tax reduction and exemption policies. for foreign high-tech companies. The preferential tax policy presents some sound suggestions, which are of reference importance to promote innovation and development of Chinese high-tech enterprises.

Through the above research, there are many problems in the current tax policy of high-tech enterprises in China, such as the lack of a perfect tax credit system, the deduction of R & D cost reflected in the tax preference of enterprises, the tax preference of enterprises, and so on. Therefore, we must learn from the successful experience of high-tech enterprises, improve our tax preference policy, and improve the level of tax preference, Optimize the tax preference for high-tech enterprises.

Keywords:Tax Preference High-tech Optimize

目录

1.引言 1

1.1研究背景与研究意义 1

1.1.1研究背景 1

1.1.2研究意义 1

1.2国内外研究现状 2

1.2.1国内研究现状 2

1.2.2国外研究现状 2

1.3研究内容及方法 3

2.高新技术企业税收优惠概述 5

2.1高新技术企业概述 5

2.1.1高新技术企业的概念 5

2.1.2高新技术企业的认定标准 5

2.2税收优惠政策概述 5

2.2.1税收优惠政策的概念与方式 5

2.2.2我国高新技术企业税收优惠政策 6

3.国外高新技术企业税收优惠政策 6

3.1国外有关高新技术企业税收优惠政策 6

3.1.1美国高新技术企业税收优惠政策 6

3.1.2英国高新技术企业税收优惠政策 7

3.1.3日本高新技术企业税收优惠政策 7

3.2国外高新技术企业税收优惠政策对我国企业的实践与启示 7

4.高新技术企业税收优惠政策的应用案例与分析 8

4.1光迅科技股份有限公司税收优惠政策应用分析 8

4.1.1光迅科技股份有限公司基本情况介绍 8

4.1.2光迅科技股份有限公司税收优惠情况 8

4.1.3光迅科技公司享受税收优惠政策效应 10

4.2我国高新技术企业税收优惠政策的问题及优化 12

4.2.1现行高新技术企业税收优惠政策应用存在的问题 12

4.2.2高新技术企业税收优惠政策优化 13

结束语 14