高新技术产业应对金融危机的税收政策路径探讨

Discussion on Tax Policy of High-tech Industry under Financial Crisis

2008年国际金融危机对我国高新技术产业的冲击不断加大。政府财税政策支持高薪技术产业责无旁贷。文章分析了目前金融危机背景下我国高新技术产业税收政策存在的税制结构不合理和税收优惠政策设计不合理等问题,提出了所得税和流转税并重以加强税收优惠、改进企业所得税、完善个人所得税制等积极应对金融危机的税收政策路径。

The impact of international financial crisis on our high-tcch industry is increasing continuously. Our government has unavoidable duty to use tax policy to support high-tech industry. This article analyses the problems lying in our tax policy such as unreasonable structure and preference, etc. under the background of financial crisis. The article points out the optimal path of tax policy tackling financial crisis by strengthening tax preference both in turnover and income tax, improving enterprises income tax, perfecting individual income tax.