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Keywords

high-tech enterprises, corporate income tax, tax preferences, adapt expectation mode

Abstract

Tax preferential policy is one of the main technological innovation policies in China.It is of great significance to further promote the level of R&D of enterprises and enhance the competitiveness of science and technology through its incentive effect on China's high-tech enterprises.Since 2014,the State Administration of Taxation has promulgated nine tax policies to reduce the income tax burden of high-tech enterprises.Combining with the domestic and foreign political and economic environment,the top managers of enterprises have formed the expectation that the state will give vigorous support to high-tech enterprises.From the perspective of enterprise income tax preferences,the expected income tax burden of high-tech enterprises is expected.It will actually decrease.By applying the adaptive expectation model,this paper explores the psychological expectations of senior executives of high-tech enterprises for tax incentives.The empirical results show that the tax incentives of our government for high-tech enterprises are not as strong as those of senior executives,and there is still room for further release of tax dividends.

DOI

10.16315/j.stm.2020.04.014

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