论促进科技进步的税收优惠政策

On Tax Preferential Policy Promoting Science and Technology

科技进步是经济发展的决定性因素。与发达国家相比 ,我国促进科技进步的税收优惠政策有待调整 ,优惠力度还须加大 ,优惠形式需进一步多样化。

Science and technology is the crucial factor of economic development. Compared with developed countries, the tax preferential policy in our country needs to be adjusted. We must increase the degree of tax preference and diversify the forms of it.