“十一五”时期促进我国企业技术进步的税收支持政策建议

Suggestions on Tax Supporting Policies about Promoting Enterprise Technology Progress during the 11th Five-Year-Plan Period in China

在“十一五”时期,完善税收支持政策,促进我国企业技术进步,对于提升我国的国际竞争力、实现中华民族伟大复兴具有重要意义。为此,我们提出以下政策建议:巩固和完善“两项”政策,推进增值税转型,统一内外资企业所得税,进一步完善各项具体政策,完善鼓励产学研结合的政策,完善激励人力资本开发的政策,增设低技术污染税,完善税收与财政支持政策的配套使用。

During the Eleventh Five-Year-Plan period,it is of great significance to promote enterprise technology progress by consummating tax supporting policies for enhancing the international competitiveness of our country and reviving the Chinese nation greatly.Therefore,this paper puts forward the following suggestions: consolidating and making the two-item policy more perfect,promoting the value-added tax transition,unifying the income taxes on domestic and foreign capital enterprises,consummating concrete policies of all varieties,policies on encouraging the combination of production,learning and research and policies on prompting human capital development,adding tax item on low pollution technology and making compound use of tax and finance supporting policy perfectly.