新时代背景下海关税收优惠政策助力科教兴国战略实施的研究

A Study on the Preference of Customs Duties to Promote the Strategy of Reinvigorating the Country by Science and Education in the New Era

随着经济发展和科技进步,海关支持科教兴国战略实施的税收优惠政策的背景和条件发生了重大变化,现有税收优惠政策已无法满足社会发展需要。本文以杭州海关为例,分析海关科教税收优惠政策的表现形式和执行情况。针对海关科教税收优惠政策存在的问题,从健全税收优惠体系、补齐税收优惠政策短板、优化税收优惠方式、丰富税收优惠监管手段四个方面来完善海关科教税收优惠政策。

With the development of economy and the advance of science and technology,great changes have taken place in the conditions and backgrounds for customs to support the strategy of reinvigorating the country by science and technology through preferences of customs duties,which can no longer meet the demand of social development.Taking Hangzhou Customs as an example,the paper analyzes the forms and the execution of the policy.Based on the problems identified,the paper proposes suggestions on the improvement of the policy including improving the preferential system,shoring up the weakness,optimizing the forms of preference and enriching the means of control.