发达国家科技税收优惠政策的运用及其启示

The Application of Preferential Tax for Policy on Technology in Developed Countries and Its Inspiration

税收政策的扶持对于高新技术产业的发展和壮大具有重要的意义。本文从四个方面较为系统地阐述了发达国家促进高新技术产业发展的税收政策取向 ,并在此基础上有针对性地提出了借鉴发达国家经验 ,完善我国高新技术产业税收政策的改革措施和建议。

It is very significant that the tax policies support the high technology industry to develop and grow. Form four aspects, this article systematically sets forth on promoting the development of high technology industry. Above on this, the article puts forward some reformative measures and suggextions about using the experience of developed countries and perfecting our country's tax policy on high technology industries.