关键词: 企业所得税, 税收优惠政策, 高新技术企业, 企业科技竞争力

Abstract: Enterprises are the major part of scientific and technological innovation, and the competitiveness of science and technology reflects a country’s comprehensive strength. In order to promote the competitiveness of high-tech enterprises in science and technology, Chinese government has formulated a series of preferential policies for enterprise income tax. The findings of the research show that, on the whole, China’s corporate income tax preferential policies can help to improve the technological competitiveness of high-tech enterprises, however, the preferential points of the current corporate income tax preferential policies to improve the technological competitiveness of high-tech enterprises do not match the actual demand points of the enterprises, especially, the effect of the preferential policies of corporate income tax with 15% tax rate is not well to the satisfaction. Therefore, the government should match the preferential strength with the importance of the factors affecting the competitiveness of high-tech enterprises in formulating the preferential policies of enterprise income tax, improve the conditions for the recognition of high and new technology enterprises in The Measures for the Recognition and Management of High and New Technology Enterprises, and continue to carry out the proportion of 75% of the R&D expenses plus deduction, even increasing the proportion appropriately.

Key words: enterprise income tax, preferential tax policies, high-tech enterprises, technological competitiveness of enterprises