现行科技税收政策的经济分析及其选择

Analysis and choice of current tax policy on science and technology

运用税收政策促进科技进步和经济发展 ,已成为我国采用的一项重要策略和手段。本文从效率和公平两个方面 ,全面分析我国现行科技税收政策产生的正负效应 ,在此基础上 ,着眼于实现“政策优惠———科技发展———经济增长———税收增加”的良性循环 ,结合我国科技发展的实际需求 ,对我国科技税收政策选择的思路提出了有针对性的建议。

It has been a significant strategy and approach to apply tax policy to impel the promotion of science and technology and the development of economy in China.This article comprehensively analyzes the active and passive effect bought by current tax policy on science and technology from two aspects of efficiency and justification.And on that basis,it focuses on realizing the good circulation of'preferential policy-science and technology development-economy increase-tax enlargement'and puts forward corresponding suggestions about the choice of the tax policy on science and technology in our country,in consideration of the practical need of the development of science and technology.