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高新科技产业的发展与困境 被引量:2

The Development and Dilemma of High-Tech Industry——Taking Zhongguancun as an Example
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摘要 增值税为主的税收制度导致国内最有前景的科技型企业集群全面衰落,可见增值税已经对国家发展产生极大的破坏作用,而新时代的发展规律是企业创造财富主要依靠科技创新,税收制度改革将直接减少政府对科技创新过程的干预,最大程度解放生产力。 The value-added tax system has led to the overall decline of the most promising domestic science and technology enterprise clusters.It can be seen that value-added tax has had a great destructive effect on national development,and the development law of the new era is that enterprises mainly rely on scientific and technological innovation to create wealth.The reform of the tax system will directly reduce the govern⁃ment's intervention in the process of scientific and technological innovation and liberate productivity to the greatest extent.
作者 周友刚 ZHOU Yougang(Center for World Economy Studies,Renmin University of China,100081,Beijing,China)
出处 《特区经济》 2024年第3期69-74,共6页 Special Zone Economy
关键词 科技创新 增值税 改革 Scientific and Technological Innovation Value-Added Tax Reform
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