促进战略性新兴产业发展的税收优惠政策研究

Study on the of Preferential Tax Policy to Promote the Development of Strategic Emerging Industries

新兴科技和新兴产业相结合形成了战略性新兴产业。税收优惠政策对于促进战略性新兴产业的发展有积极的作用,但现阶段我国关于战略性新兴产业的税收优惠政策仍然不完善。文章主要分析我国战略性新兴产业税收优惠政策的现状,并结合其他国家关于战略性新兴产业的税收优惠政策,提出应在新兴产业发展的不同阶段,结合不同的税种选择不同的税收优惠方式,促进我国战略性新兴产业的发展。

Strategic emerging industry is the dominant force of economic and social development. As an im-portant way, the tax policy is of immense significance for the promotion of the development of the emer- ging industries of strategic importance. The paper summarized the laws of development of the emerging in- dustries of strategic importance and analyzed the present relevant tax policy, and also revealed the existing problems of the tax policy for the emerging industries, while studying the effect analysis on the tax policy, and offers some advices for tax policy finally in order industries. to further improve the development of the emerging