I 摘要 我国支持高新技术企业发展，基于我国高新技术产业现状，本文试图在理 论上搭建一个基本分析框架，通过搭建从相关理论、企业现状、存在问题、问题 对策到结论的脉络框架，研究分析T企业享受企业所得税优惠政策存在的问题及 对策，探索企业与享受企业所得税优惠政策联系。 本文共分为六章，第一章为绪论，主要介绍了本文的研究背景和意义，总 结了国内外相关文献，介绍了本文的研究内容、方法和创新点；第二章阐述高新 技术产业相关理论与企业所得税税收优惠政策的激励作用，界定概念并介绍产业 现状，理论分析企业所得税优惠政策激励高新技术企业发展；第三章概述了T公 司的情况和公司优惠税收政策的现状，从财务会计、研发投资、资本投资、税收 负担等角度分析了T公司的优惠税收政策；第四章理论联系实际，直接提炼T公 司享受企业所得税优惠政策存在的问题；第五章根据前文针对性指出T公司享受 企业所得税优惠政策时存在问题的对策。第六部分为结论，通过前五章研究理论 与实际分析得出结论：T企业乃至同类别更多企业应当增强重视程度并加强纳税 观念，在正确理解税收优惠政策前提下，规划自身发展目标，通过不断强化完善 内部财税核算管理体系，树立规范意识，统筹税收优惠，制定并努力实现多元化 战略目标，使企业适应社会经济发展，获得持久的科研创新能力，不断创造效益 而得以长远发展。在国家一级，必须执行和监测优惠政策，以确保符合标准的企 业充分享受税收优惠，并鼓励技术革新和企业发展。 关键词：企业所得税优惠政策；高新技术企业；研发费用 论文类型：其他 选题来源：其他 II ABSTRACT Supportthedevelopmentofthehigh-techenterprisesinourcountry,basedonthe statusquoofChina'shigh-techindustries,thispapertriestobuildabasicanalytical frameworkintheory,throughconstructingfromtherelatedtheory,enterprisecurrent situation,problemsandcountermeasurestotheconclusionofcontextframework,the researchanalysisTenterprisesenjoytheproblemsexistingintheenterpriseincome taxpreferentialpoliciesandcountermeasures,exploretheenterpriseandtheenterprise incometaxpreferentialpolicies. Thispaperconsistsofsixparts:thefirstchapteristheintroduction,introducing theresearchbackgroundandsignificance,summarizingthedomesticandforeign references,andintroducingtheresearchcontents,methodsandinnovationsofthis paper.Thesecondchapterexplainstheincentivefunctionoftherelevanttheoriesof highandnewtechnologyindustryandthepreferentialpoliciesofenterpriseincome tax,definestheconceptandintroducesthecurrentsituationoftheindustry,and theoreticallyanalyzestheincentivepoliciesofenterpriseincometaxtoencouragethe developmentofhighandnewtechnologyenterprises.Thethirdchapterismainly abouttheintroductionofTcompanyandthestatusquoofthepreferentialpoliciesof enterpriseincometax.Basedontheactualsituation,theanalysisiscarriedoutfrom thefouraspectsofthepoliciesonenterprise'sfixedassetinvestment,R&Dinvestment, financialaccountingandactualtaxburden.Chapterfourcombinestheorywithpractice anddirectlyextractstheproblemsexistinginthepreferentialpoliciesofenterprise incometaxenjoyedbyTcompany.Thefifthchapterpointsoutthecountermeasuresof theproblemswhenTcompanyenjoysthepreferentialpolicyofenterpriseincometax. Thesixthwasdividedintoconclusion,throughthefirstfivechaptersresearch theoryandpracticalanalysisconcludedthatTenterprisesandeventhesamecategory moreenterprisesshallstrengthentheimportanceandstrengthentaxconcept,underthe preconditionofcorrectunderstandingoftaxpreferentialpolicies,planningtheirown developmentgoals,throughcontinuousstrengtheningtheinternalfinancialaccounting managementsystem,perfectthesetstandardconsciousness,overalltaxincentives, formulateandeffortstodiversifystrategictarget,maketheenterprisetoadapttothe socialandeconomicdevelopment,toobtainlastingscientificresearchinnovation ability,constantlycreatebenefitsandlong-termdevelopment.Forthestate,all III departmentsshouldcarryoutandsupervisepreferentialpolicies,ensurethat enterprisesthatmeetthestandardscanfullyenjoytaxincentives,andencourage enterprisestomakescientificandtechnologicalprogressandinnovation. KEYWORDS:Theenterpriseincometaxpreferentialpolicies,Highandnew technologyenterprises,Researchanddevelopmentcosts Dissertationtype:Thestudyclass Subjectsource:Other 目录 IV 目录 第一章绪论..................................................................................................1 第一节研究背景与意义............................................................................................1 一、研究背景..........................................................................................................1 二、研究意义..........................................................................................................1 第二节文献综述.........................................................................................................2 一、国外文献综述..................................................................................................2 二、国内文献综述..................................................................................................5 第三节研究内容、方法与创新................................................................................8 一、研究内容..........................................................................................................8 二、研究方法..........................................................................................................9 三、创新之处........................................................................................................10 第二章高新技术企业享受企业所得税优惠政策的理论基础..............11 第一节相关概念的界定...........................................................................................11 一、高技术与高新技术........................................................................................11 二、高新技术企业与产业....................................................................................12 三、企业所得税优惠政策....................................................................................14 四、研发投入（R&D）的概念...........................................................................15 第二节高新技术产业总体现状..............................................................................16 一、产业高速增长................................................................................................16 二、产业发展不均衡............................................................................................18 三、研发投入强度低............................................................................................21 四、缺乏科技人才................................................................................................22 第三节企业所得税优惠政策激励高新技术企业发展的理论分析......................23 一、政府对高新技术企业进行税收激励的必要性............................................23 二、企业所得税优惠政策激励研发投入的机理分析.......................................24 第三章T公司简介及享受企业所得税优惠政策现状..........................27 第一节T公司基本情况介绍...................................................................................27 一、基本情况........................................................................................................27 二、发展历程........................................................................................................27 三、组织架构........................................................................................................27 目录 V 第二节T公司享受的企业所得税优惠政策介绍...................................................28 一、低税率优惠....................................................................................................28 二、研发费用加计扣除优惠................................................................................29 三、直接税收减免................................................................................................29 第三节企业所得税优惠政策对T公司的影响......................................................30 一、企业所得税优惠政策对T公司财务核算的影响.......................................30 二、企业所得税优惠政策对T公司研发投入的影响.......................................31 三、企业所得税优惠政策对T公司固定资产投资的影响...............................32 四、企业