黑龙江省高新技术企业r d税收激励政策研究

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1、哈尔滨工业大学高级管理人员工商管理硕士学位论文AbstractR&Dactivitiesareimportantfoundationforthedevelopmentofhumansociety,whichpromotethedevelopmentofhighandnewtechenterprisesaswell.PolicyencouragementhaveverysignificantimpactontheefficiencyandconstancyofR&Dpracticeinhighandne

2、wtechenterprisesinacertaincountryorarea.AndrelativetaxpolicyencouragementplayandimportantroleinthesystemofpolicyencouragementofR&Dinhighandnewtechenterprises.ForHeilongjiangprovinceandevenChina,maitainingafavorablepolicyenviromentforR&Dactivitesofhighan

3、dnewtechenterprisesisanurgentaffairforrelativegovernment.Thesystematic,comprehensiveandthoroughresearchonpolicyencouragementofR&DinhighandnewtechenterprisesnotonlycanhelpimprovingthemanagementandfurtherdevelopmentofR&D,butalsobebeneficialtoeconomyimprov

4、ementandR&DdevelopmentinotherareaofChina,whichhavenotabletheoreticalandpracticesignificant.First,thispaperintroducesrelativedefinitionsofhighandnewtechenterprisesandanalyzesthesituationofpolicyencouragementofR&Dinhighandnewtechenterprises,whichareground

5、workforlatterresearch.ThenthispaperdiscussesmaintaxencouragementpoliciesofR&DinhighandnewtechenterprisesinHeilongjiangprovince,andanalyzestheinsufficientofrelativepolicies.FurtherlythispaperresearchthemechanismofpolicyencouragmentofR&Dactivities,andtake

6、advantageofpracticaldataforempiricalresearchofpolicyencouragementofR&DinhighandnewtechenterprisesinHeilongjiangprovince.AlsothispaperresearchesrelationbetweenR&Dactivitesandpracticaleffect,blockingfactorsandrelativepolicyencouragement.Finally,thispaperp

7、utforwardssomesuggestionsabouttheimprovementofpolicyencouragementforR&DinhighandnewtechenterprisesinHeilongjiangprovinceintheaspectsofpromotinginvestment,encouragingupdatingequipment,payingmoreattentiontolabourservicetaxationandsoon.Keywords:highandnewt

8、echenterprises,taxpolicyencouragementonR&D,policymechanism-II-哈尔滨工业大学高级管理人员工商管理硕士学位论文目录摘要.................................................................................................................................IAbstract..