促进科技进步的税收政策研究

On Tax Policy of Science and Technology Improvement

税收政策对科技进步具有重要影响。我国现行科技税收政策尚有不完善之处,需要根据国家产业政策、科技发展规划和税制改革方向进行适当调整。调整的思路是:扩大增值税抵扣范围;允许工业企业提取研究与开发基金;实行加速折旧或摊销办法;突破区域和内外资企业的限定,对高科技企业实行同一税收政策;对个人科技所得实施税收优惠;等等。

Tax policy plays an important role in science and technology improvement. There still exist defects in China＇s science and technology tax policy, which need to be adjusted according to national industrial policy, science and technology development plan and tax reform path. The outline of adjustment should be： expanding the deduction scope of value added tax, permitting industrial enterprise draw R＆D fund, adopting accelerated depreciation, abolishing the limitation of distraction and foreign enterprise, implementing identical tax policy on high technology enterprise ,giving preference to individual technology income, etc.