论我国科技税收政策的文化困境

The culture puzzledom in Chinese S&T tax policy

科技税收是政府利用税收促进科技生产、运用和传播的政策措施 ,科技发展的特点决定了这一政策具有特殊性。同时 ,科技税收政策也是一种文化现象 ,它既包含着一般税收文化的特征 ,也体现出自身特有的价值取向。本文首先从合理性、灵敏性与绩效等三个方面提出了评价现代科技税收政策的标准。在此基础上 ,指出了现代科技税收政策所包含的文化观。最后 ,以这一文化观为坐标 ,从我国科技税收政策的现状出发 ,分析在我国传统文化观念与现代科技税收政策在企业等个体的平等观、权义观、利义观以及保守观念等方面存在的冲突。

Science and technology(S&T)tax is a policy to accelerate production ,application and transmission of S&T. The characterisitic of S&T development induces this policy to form its own particularity. Furthermore, as a phenomenon of culture, S&T tax policy not only includes some features which are in other tax culture ,but also has its own value tropism. In this paper, the authors bring forward three standards from rationality ,sensibility and performancy, to judge the policy .Based on it,they point out the culture idea in modern S&T tax policy. Finally, according to the culture idea and following the actuality in ours, the authors analyse the conflicts between our traditional culture with that in independence of enterprise and some other individuals ,profit and relationship ,right and obligation, as well as some conservative ideas.