Abstract：Tax incentives are important means for the government to support the development of high-tech enterprises and a high social attention is given to the actual situation and the evolution trend of tax incentives.This paper analyses the actual state of applying preferential tax policies though five single indexes and two comprehensive indexes.The study shows that about 40% high-tech enterprises couldn't apply this tax-deduction policy.However,among joint venture and co-tech enterprises,the rate of taking tax advantage is highly above the overall average.The top 10 high-tech corporations apply tax relief for the year nearly accounted for 25% of the whole industry.Based on these results,this paper provides some suggestions to optimize high-tech enterprises' preferential tax policies
2015, 
