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A Study on the Impact of Preferential Tax-rate on High-tech Industry Investment in China

Author: CaiHongBiao
Tutor: ZhangYaoHui
School: Shantou University
Course: Industrial Economics
Keywords: High-tech industry taxation preference policy investment preferential tax-rate fixed assets
CLC: F276.44
Type: Master's thesis
Year: 2005
Downloads: 322
Quote: 1
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Abstract


Taxation preference is a kind of supplement to the unity and relative fixity of the taxation. It aims at how to encourage input and production of the high-tech product, and improve our country’s the scientific and technological level, and strengthen the competitive power. Because the preferential policy of taxation has impetuses to the high-tech industry, a lot of developed countries support the national high-tech industry through legislating. In our country, some scientific and technological taxation preferential policies, which rely mainly on the preferential tax-rate, have been made to support the development of high-tech industry since reform and opening-up. In the early 1990s, the preferential tax-rate encouraged the fast development of the high-tech industry of our country. But after more than ten years, with the development of the economic situation and change of the international political economic situation, there should be different policy focal points at different developing stage in different periods of high-tech industry in the taxation preferential policy of our country. Does the taxation policy that relied mainly on the direct preferential tax-rate in the past still adapt to the development of the high-tech industry? Is the taxation preferential policy of relying mainly on indirect taxation preference to the high-tech industry of developed country worth our country’s drawing lessons from? This paper has carried on the discussion to this, and through the positive research, the present direct preferential tax-rate is nearly inoperative to the investment in the high-tech industry of our country. Inclined to the direct preferential tax-rate of our country, we should advise government to weak direct taxation preference and take indirect taxation preference policy to bring about an advance in high-tech industry of our country, such as accelerated depreciation, and specific capital reserve etc.

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CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > Joint enterprise economy > High-tech enterprises
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