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本文利用2009-2012年的全国税收调查数据,分析金融危机后高新技术企业经营情况的变化轨迹,并利用熵值法模型,对金融危机后高新技术企业的经营绩效进行综合评价和对比分析,进而对促进高新技术企业发展提出了相应的税收政策建议。
Based on the survey data of China’s tax revenue from 2009 to 2012, this paper analyzes the change of high-tech enterprises after the financial crisis and makes use of the entropy method to comprehensively evaluate and contrast the operation performance of high- and new-tech enterprises after the financial crisis. To promote the development of high-tech enterprises put forward the corresponding tax policy recommendations.