高新技术产业的特点与财税支持政策探讨

Analysis on the Characteristecs of High and New Technology Industry and the Support from the Finance and Taxation Policy

高新技术产业的发展,是一个国家综合国力的重要体现,是企业核心竞争力的重要标志之一,已经引起世界各国的高度重视。为了促使我国高新技术产业的发展,在研究高新技术产业的高投资性和高风险性、创新性、社会扩散性和辐射性、公共性和外溢性特点的基础上,深入探讨促使我国高新技术产业发展的财税政策。

The level ot high and new technology industry is an important embodiment of a country~ comprehensive national strength, and also one of the significant symbol of an enterprise＇ s core competitiveness, which has drawn the attention worldwide. This paper profoundly discusses the approaches and taxation policies for promoting the development of China＇ s high and new technology industry on the basis of studying its characteristics of high investment, high risk, creativity, social diffusibility, radiation, publicity and opening up as well.