摘要
本文对我国现行高新技术产业的税制政策作出了分析,提出应注重科技产业的特点,鼓励研发投入,在增值税、企业所得税方面,要采取相应措施并与其他经济发展目标相配套。
This paper analyzes the present policy on tax system of high-tech industry in our country, proposes that we should pay attention to the features of these industries, encourage the investment in research and development and take relevant measures in the aspects of value-added tax and enterprise income tax to suit other objects of economic development.
