我国现行税收优惠政策与高新技术产业的发展

Chinese Current Tax Concession and the Developmentof High and New Technology Industrial

高新技术产业是当今世界经济发展的动力,它将推动世界的可持续发展。改革开放以来,我国实行了一系列的税收优惠政策促进了高新技术产业的迅速发展。但就目前来看,这些措施还不够完善,如税收优惠过于单一、缺乏系统性和规范性等。为此本文在对我国高科技税收优惠政策进行分析的基础上,对进一步完善高科技税收优惠政策提出了一些建议。

High and new technology industrial is the power of world economy development, it will push the continuously development of the world. Since the reforming and opening of China, Chinese government has fulfilled a serious of tax concession policies in order to accelerate the fast development of the high and new technology industrial. Nevertheless, the policy is not consummately suitable for the situation so far, such as the tax concession is too simple, unsystematic and abnormal.Therefore, based on the analysis of Chinese tax concession policy for the high and new technology industriy, the article gives some suggestions to further the consummation of Chinese tax concession policy.