摘要
运用税收鼓励和税收优惠政策支持并促进高新技术以及高新技术产业发展 ,以提高本国经济的科技含量 ,增强本国经济的竞争力 ,是世界各国的通行做法。本文分析了值得我国借鉴的国外科技税收政策的基本经验 ,结合我国科技税收政策的现状 ,提出了我国科技税收政策应遵循的基本原则以及完善我国科技税收政策的对策建议。
It is an international practice that tax stimulation and tax preference are exercised to support and promote high technology and hi-tech industry so as to increase the proportion of science and technology,and strengthen the competitiveness, in the national economy.This essay analyzes the main valuable results of the scientific and technical tax policy in the other countries and put forward the basic techno1ogy tax principles to follow and suggestions and ways of perfectihg China scientific and technical tax policy according to the situation of China scientific and technical tax policy.
出处
《科学学研究》
CSSCI
北大核心
2002年第4期377-381,共5页
Studies in Science of Science
