【作者】 方亮；

【导师】 许多奇；

【作者基本信息】 上海交通大学 ， 法律， 2008， 硕士

【摘要】 知识经济时代科技对一国的经济发展起着非常重要的作用,为促进我国高新技术产业的发展,我国制定了很多相关政策与制度,以鼓励其的发展,而税收优惠制度作为国际上的普遍做法,对高新技术产业的发展的确起到了积极的作用。我国制定高新技术产业税收优惠法律制度的起步较晚,主要是一些政策组成,这些政策促进了我国高新技术产业的发展,但在立法和制度上也存在着缺陷。本文主要从法律的角度分析我国现有的高新技术产业税收优惠制度的内容,对其存在的必要性进行全面的解析,并从法理学的角度论述其存在的合理性与合法性。通过将我国现行高新技术产业税收优惠制度与国外的制度进行分析比较,找出不足之处并提出改进意见,主要是从立法、运行等各层面全方位完善我国高新技术产业税收优惠制度。全文由引言、正文、结束语三部分组成,其中正文共有三章,主要内容如下:第一章主要介绍高新技术和高新技术产业产业的相关概念,分析我国现行的高新技术产业税收优惠法律制度的体系并对其进行解读。第二章是对高新技术产业税收优惠法律制度理论依据的分析,首先从税法本身的原理即是否违反了税法公平原则进行分析,其次从法理学角度即这些政策的合理性和合法性方面进行分析,全面讨论税收优惠法律制度。第三章分析我国现有的高新技术产业税收优惠制度对我国经济的促进作用以及存在的不足,认识到还面临着很严峻的考验。论述经济发达国家高新技术企业优惠税制的发展和先进举措,通过对比分析总结,进而总结这些国家的先进经验。最后通过前面文章的分析,提出完善我国高新技术产业税收优惠制度的设想。由我国的社会制度入手,从立法和制度运行等方面提出改进完善的建议。更多还原

【Abstract】 At the age of knowledge economy,the high-tech industry has been a vital importance to the development of China`s economy. Most of the countries in the world give taxtation preference to high-tech industry. In China,a series of taxtation preference have been estabished ,and these policies have been playing an significant role in the development of the high-tech industry indeed,but some of them have not brought good effects yet.Compared with the developed countries,we are not enough in this field, so we can study a lot from them.First of all,This thesis focuses on the study of the legal system of taxtation preference policies,then discusses the advanced lessons from some developed countries.Secondly,This thesis purposes to perfect the legal system of taxtation preference of the high-tech industry.The thesis is composed of three parts:preface,3 chapters and conclusion.Chapter 1 introduces the basic knowledge of high-tech industry and taxtation preference system in our country. Chapter 2 analyses taxtation preferences of high-tech industry,including its law concepts,legal principles,and tells the reasons to enforce these polices in our country.This chapter gives a theoretic foundation for the following parts.Chapter 3 describes the present situation of taxtation preference of high-tech industry in China,and points out the shortages and system limitaions. Meanwhile,It analyses the acts in USA,Japan,from which it sums up some advanced lessons that benefits for our industry.Then summarizes the recommendations to the perfection of the legal system of taxtation preference of high-tech industry in our country.更多还原