知识产业税收政策体系的优化设计

On the Reshuffling of Taxation System in Knowledge Industry

在分析税收对知识产业发展相关性的基础上,从我国税收政策对知识产业作用的现状出发,探讨了现行税收政策在支持知识产业发展方面存在的问题,研究了对知识产业发展实施有效支持的税收政策体系的设计原则,提出了促进知识产业发展的税收政策改革措施。论文指出了促进知识产业发展的税收措施主要在于对税收优惠措施进行系统化设计和对现行税制进行优化。

Based on the relevance of taxation to knowledge industry and the impact of China＇s current taxation policy on knowledge industry, the paper analyses the lack of support for knowledge by taxation, and points out measures that may be taken to tackle this problem. It concludes that favorable taxation policies should be adopted so as to promote knowledge industry.