摘要
在大力发展高新技术产业过程中 ,财税政策的导向作用特别重要。凡是高新技术发达的国家 ,都很重视运用财税手段支持扶助高新技术产业。本文比较全面地介绍了发达及发展中国家促进高新产业发展的财税政策 ,然后分析了我国财税政策方面对于支持高新技术产业发展的缺憾 ,进而提出了改进措施。
In the overall development of high—tech industry,the guiding function of finance—tax Policies is very important. In every country which is well developed in high technology, great attention has been paid to the finance-tax means in order to support its high—tech industry.This article comprehensively introduces such finance—tax policies in both developed and developing countries and analyses the disadvantages of our finance—tax policy in supporting the development of high—tech industry.
关键词
中国
高新技术产业
财政政策
税收政策
财政支出
high—tech industry
finance—tax policy
accelerated depreciation
financial expenses
