A Study On The Impact Of Taxation Preference On The High-tech Industry Investment

In order to help high-tech industries to grow quickly, the government has implemented a lot of preferential policies in tax, including direct preferential policies (such as tax-free period, preferential tax-rate and so on) and indirect preferential policies (such as accelerated depreciation, investment credit and so on) Results show that there exists many issues in the implementing of these policies and some of them do not bring about good effects. On the base of the theory of tax and investment, combining with the characteristics of high-tech industry investment, this thesis further the theoretical discussion on the impact of such policies as tax-free period, preferential tax-rate, full loss offset , investment credit and accelerated depreciation on the high-tech industry investment, and analyses the causes of the weak effect of these polices . Accordingly, the thesis proposes correlative advices on how to better these policies.