企业税收优惠政策的实施效应及其影响因素分析

论文总字数：16388字

摘 要

由于财税政策对于企业发展具有基础性作用，是鼓励企业创新、宣传创新成果、提供创新风险补偿的重要措施，因此，国家对各类型的企业制定了相应的税收优惠政策。此外，随着经济全球化进程的加快，科学技术也在不断的发展，也需要国家为促进各类企业跟上社会经济发展的步伐而制定一系列企业税收优惠政策。

本文主要通过理论分析与实证分析相结合的研究方法进行研究。首先研究我国现行的企业税收优惠政策，并简单分析制定政策的目的；然后再究企业实施税收优惠政策后产生的不同效应和产生不同效应的因素。最后用案例来分析企业实施税收优惠政策前后的区别、做出明显对比。

通过以上研究本人得出的结论是从税收优惠政策实施效应来看，我国税收政策还需要不断完善更变。企业实施效应具有不确定性说明我国税收优惠政策存在着不足，没能达到企业税收优惠政策实施的最佳结果。因此，制定税收优惠政策的相关部门还应借鉴他人成功经验不断使我国的税收优惠政策趋于科学化、成熟化。此外，虽政策本身是很重要，但外部因素也不可忽视。如果企业不能进行有效的管理控制，只是按部就班地实施税收优惠政策，那么最终效应也不能达到预期状态。多方面的合作、配合才是最终胜利的关键。

关键词：企业税收优惠政策；实施效应；影响因素

The Implementation and Effect Factors in The Analysis of Corporate Tax Incentives

Abstract

Because fiscal policy for the development of enterprises have a basic role is to encourage innovation, promote innovation, important measures to provide innovative risk compensation, and therefore, the state of the various types of enterprises to develop the appropriate tax incentives. In addition, with the acceleration of economic globalization, science and technology is constantly developing, also requires countries to promote all types of enterprises to keep up with the pace of social and economic development and the development of a series of corporate tax incentives.

This paper mainly studied by theoretical analysis and empirical research method of combining analysis. Firstly our existing business tax incentives, and a simple analysis of policy purposes; and then study the different effects produced after the enterprises to implement preferential tax policies and the factors of different effects. Finally, analysis of business cases to implement tax incentives difference before and after, to make clear contrast.

Through the above research, they concluded that the effects from the implementation of tax incentives, China"s tax policy also needs to continue to improve even more change. Enterprises uncertainties described effect of tax incentives there is a shortage, failed to achieve the best results of the implementation of corporate tax incentives. Therefore, the development of tax incentives for the relevant departments should also learn from the successful experience of others continue to make our tax policies tend scientific and mature. In addition, although the policy itself is very important, but external factors can not be ignored. If companies can not carry out effective management control, but step by step implementation of tax incentives, the final effect can not achieve the desired state. Aspects of cooperation, with is the key to ultimate victory.

Keywords: Corporate Tax Incentives; Effect of Implementation; Factors

目 录I

摘 要 I

Abstract II

第一章 绪论 1

1.1研究背景与意义 1

1.2研究目的与内容 2

1.3论文框架 3

第二章 我国现行企业税收优惠政策简要分析 5

2.1企业税收优惠政策简述 5

2.2企业税收优惠政策发展史 5

第三章 我国企业税收优惠政策实施效应分析 8

3.1我国企业税收优惠政策目前的实施状况 8

3.2企业税收优惠政策实施效应分析 8

3.3政策实施效应的双面性 9

3.3.1政策实施效应的优点 9

3.3.2政策实施效应的缺点 10

第四章 影响我国企业税收优惠政策实施效应的因素分析 11

4.1 影响企业实施税收优惠政策效应的因素分析 11

4.1.1企业税收优惠政策本身的影响因素 11

4.1.2 影响政策实施效应的其他因素分析 11

第五章 陆地方舟企业税收优惠政策实施效应案例分析 13

5.1企业简介 13

5.2 企业实施税收优惠政策之前的状况 13

5.3 企业实施税收优惠政策之后的状况 13

5.4 陆地方舟企业实施税收优惠政策给我国的启示 14

第六章 完善我国企业税收优惠政策的建议及研究结论 15

6.1研究结论 15

6.2 政策建议 15

6.2.1对制定政策相关部门的政策建议 15

6.2.2 对各企业的政策建议 15

致 谢 17

参考文献（References） 18

企业税收优惠政策的实施效应及其影响因素分析

第一章 绪论

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