知识经济条件下科技税收政策的问题研究

Research on technology taxation policy in the times of knowledge-based economy

随着知识经济时代的到来,人类的经济发展比以往任何时候都更加依赖于知识的创新、扩散和应用。以知识密集为特征的高新技术产业在社会中的地位和作用日益突出,科技进步对国民经济增长的重要作用与日俱增,成为推动国民经济增长的最主要的因素。如何利用科技税收政策以鼓励我国高科技产业健康、有序的发展,已成为我国完善宏观调控的一项重要课题。文章通过对我国当前科技税收政策现状进行的分析,并结合世界发达国家的经验,提出了完善我国科技税收政策的一些看法。

The world has stepped into the times of knowledge - based economy. In this times , the development of the human being depends on knowledge than ever before. High - teeh industry, which is characteristic of intensive knowledge has became more and more important. Under this background, How to use taxation policy to encourage the establishment and development of the high - tech industry？ This paper analyzes the existing situation of taxation policy, studies the experience of the developed countries and puts forward measures to consummate the technology taxation policy.