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ke chi xu zeng chang lv zhi biao zai shui shou you hui zheng ce ji xiao ping jia zhong de ying yong
Author(s): 
Pages: 47-48
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  税收优惠高新技术企业绩效评价可持续增长率;
Abstract: 近些年来,政府重视高新技术企业的发展,制定了许多税收优惠政策,但对于这些税收优惠政策对高新技术企业的帮助有多大、哪些政策更有助于企业的发展并没有一个客观的评价方法,由此导致了优惠政策重叠、与实际需求脱节等问题。本文着力建立一个科学、可行的税收优惠政策绩效评价方法,从税收优惠实施的目的出发,本着操作方法简单及考核指标科学、实用的原则,以可持续增长率指标来评价税收优惠政策的绩效水平。
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