基于高技术服务创新网络异质性的税收激励路径设计

曹燕萍; 潘雅思

基于高技术服务创新网络异质性的税收激励路径设计

引用本文：曹燕萍，潘雅思.基于高技术服务创新网络异质性的税收激励路径设计[J].财经理论与实践,2014,(5):86-91

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作者	单位
曹燕萍，潘雅思	（湖南大学经贸学院，湖南长沙410079）

中文摘要:高技术服务创新网络是先进制造业与现代生产性服务业融合发展的一种整合创新业态，与其他产业发展模式相比，具有高技术性、广泛的参与主体以及整合创新三方面的异质性。针对高技术服务创新网络的异质性及现行税收优惠政策存在的问题，我国可通过建立高技术服务创新网络认证制度，增加网络税收优惠方式，改变增值税优惠，加强客户参与和参与企业合作激励等措施来提高税收优惠的针对性，完善税收优惠体系，进而促进网络整合创新和发展。

中文关键词:高技术服务创新网络税收激励制造业服务化

Path Design Of Tax Incentives Based on Heterogeneity of High-tech Service Innovation Network

Abstract:High-tech service innovation network is a kind of conformity innovation pattern based on the integration of development of advanced manufacturing and contemporary manufacturing services, it has three aspects of heterogeneity, high technical, extensive participants, and integrative innovation, when compared with other industry development patterns. Concerning heterogeneities of High-tech service innovation network and existing problems of tax preferential policies, China can take several measures, such as establishing authentication system of high-tech service innovation network, increasing tax preferential ways, changing VAT preferential method, strengthening the degree of motivation for customer participation and participants' cooperation to make certain tax incentives more targeted and improve the system of tax incentives, thus promoting the integrated innovation and development of the network.

keywords:High-tech service innovation network Tax incentives Manufacturing industry servicizing

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