论文部分内容阅读
科技企业孵化器(以下简称孵化器)是培育和扶植高新技术中小企业的服务机构,对于推动中小型高科技企业的成长与发展具有重要作用。本课题组在对北京的孵化器进行认真调查分析之后,指出由于现存的孵化器的收入来源主要是租金收入,科技中介服务收入很少,税收优惠政策对这些孵化器的实际效果十分有限。在调查分析的基础上,提出如下建议:一是鼓励专业孵化器发展;二是对严格认定的非营利性孵化器给予适当的税收优惠;三是在特定阶段应主要通过财政手段而不是税收手段促进孵化器的发展。
Technology Business Incubators (hereinafter referred to as incubators) are service agencies that nurture and nurture high-tech SMEs and play an important role in promoting the growth and development of small and medium-sized high-tech enterprises. After careful investigation and analysis of the incubators in Beijing, the research group pointed out that since the existing sources of income from incubators are mainly rental income and the income from technology intermediary services is very small, the actual effect of tax incentives on these incubators is very limited. On the basis of investigation and analysis, the following suggestions are proposed: one is to encourage the development of professional incubators; the other is to give appropriate tax incentives to strictly identified non-profit incubators; and the third is to promote incubators mainly through financial means rather than taxation at specific stages development of.