税收激励政策对高新技术企业发展的作用

The effect of tax incentive policies in the development of high-tech enterprises

高新技术企业的发展对加速知识成果转化、提高科技创新能力等都具有十分重要的作用,税收政策是国家调控经济发展的重要方式,借助于税收激励政策可通过财政、税收调控作用促进高新技术企业的发展。文章介绍了高新技术企业的特点,总结了税收激励政策对高新技术企业发展的作用,分析了当前高新技术企业税收激励政策的问题,提出了具体对策。

The development of high-tech enterprises plays a very important role in accelerating the transformation of knowledge a⁃chievements and improving scientific and technological innovation capabilities.Tax policies,as an important way for the country to regulate economic development,can promote the development of high-tech enterprises through fiscal and tax incentives.The article introduces the characteristics of high-tech enterprises,summarizes the role of tax incentive policies in the development of high-tech enterprises,analyzes the problems of current tax incentive policies for high-tech enterprises,and proposes specific countermeasures.