进一步完善对高新技术产业的税收优惠政策

Making Further Perfectness on the Tax Preferential Policy to the High and New Technology Industry

技术进步是经济增长的决定性因素。近年来我国科技竞争力有所提高,高新技术产业发展较快,借鉴国外税制成功经验,完善我国对高新技术产业的税收优惠政策,意义重大。

The technology progress is the decisive factor of the economic growth. Recently, the competitive power of science and technology of our country has been improved greatly and the high and new technology industry develops faster. The formulation and implement of the tax preferential policy are the important elements of promoting the high and new technology industry development. It has great significance to use the successful experience of foreign tax system for reference and to perfect the tax preferential policy to the high and new technology industry in our country.