“十一五”期间促进企业技术进步的税收政策研究

A Study of Taxation Policies to Promote Enterprises Tech-Progress During "the Eleventh Five"

经济增长与企业技术进步具有密切关系。为了促进企业技术进步,我国制定并实施了一批相关税收支持政策,取得了一定成绩,但也存在一些问题和不足。为了进一步促进我国企业的技术进步,必须根据税收政策环境的变化,针对我国税收政策中存在的问题和不足,同时借鉴其他国家和地区促进企业技术进步的有关税收支持政策和做法,完善新时期我国促进企业技术进步的税收政策体系。主要包括:巩固和完善“两项政策”;推进增值税转型,把生产型增值税转为消费型增值税;统一内外资企业所得税;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;增设低技术污染税等。

Economy growth is close related with tech - progress and taxation policies have the potential to promote enterprises technology progress, which was proved during ＂the 10th five - years＇ plan＂. On the basis of the recent experiences both at home and abroad, during ＂the llth five- years＇ plan＂, we must perfect the taxation policy system as this： perfection of ＂the two policies＂, promotion of the transition from productive value- added tax to the consumptive one, unification of corporation income tax of both the native and the foreign, perfection of the policy to incense HRD, setting up low- tech pollution tax and all.