摘要
本研究以X市国家级专精特新“小巨人”企业A企业为案例,选取2019-2023年财务及税收申报数据,运用财务指标分析法和政策效果测算法,探究税收优惠政策对企业财务绩效的影响。研究表明高新技术企业所得税优惠使企业资产负债率下降16.86个百分点,研发费用加计扣除推动营业利润率提升251%(3.51%→12.31%),增值税留抵退税提升流动比率58.7%(1.26→2.00)。研究证实,三类政策形成“短期保运转、长期促发展”的协同效应,随着盈利能力提升,企业对政策的依赖度逐步降低。
This study takes Enterprise A,a national-level specialized,refined,characteristic,and innovative"little giant"enterprise in X City,as the research object.By selecting its financial and tax declaration data from 2019 to 2023,this paper adopts financial indicator analysis and policy effect measurement methods to explore the impact of tax incentive policies on the enterprise's financial performance.The results show that:the enterprise income tax preference for high-tech enterprises has reduced the assetliability ratio by 16.86 percentage points;the additional deduction of R&D expenses has driven the operating profit rate to increase by 251%(from 3.51%to 12.31%);and the VAT refund on remaining tax has improved the current ratio by 58.7%(from 1.26 to 2.00).The research confirms that the three types of policies form a synergistic effect of"ensuring operation in the short term and promoting development in the long term".With the improvement of profitability,the enterprise's dependence on the policies has gradually decreased.
作者
邓光辉
DENG Guanghui(Hunan Agricultural University,Changsha 410000,China)
关键词
税收优惠
高新技术企业
财务绩效
tax incentives
high-tech enterprises
financial performance
