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WTO成员国所签订的众多协议中 ,以《补贴与反补贴措施协议》对税收政策尤其是税收优惠政策影响最大。由于我们对此不甚了解 ,改革开放以来各级政府相继出台的许多优惠政策 ,在加入 WTO后必须进行调整 ,其中最重要的是需要从技术创新和高新技术产业税收优惠政策的重心和着力点向前、向外推移。一是从直接生产环节优惠向研究开发环节转移 ,二是从生产贸易企业优惠向创新和产业化支持体系优惠转移。建立符合 WTO要求的技术创新和高新技术产业税收优惠体系 ,包括进一步建立健全对产业基础和产业应用研究开发的税收优惠政策 ,建立健全对创新孵育体系和高新技术成果产业化支持体系的税收优惠政策。
Of the many agreements signed by WTO member states, the “agreement on subsidies and countervailing measures” has the greatest impact on tax policies, especially tax incentives. Since we do not know much about this, many preferential policies successively promulgated by governments at various levels since the reform and opening up have to be readjusted after joining the WTO. The most important of these is the need to focus on and focus on preferential tax policies for technological innovation and high-tech industries Move forward and outward. First, from the direct production link to R & D links, the second is from preferential trade and manufacturing enterprises to innovation and industrial support system preferential transfer. To establish a tax concession system for technological innovation and high-tech industries that meets the requirements of the WTO, including further establishing and perfecting preferential tax policies for the research and development of industrial bases and industrial applications, establishing and perfecting preferential tax policies for the system of innovative incubation and the industrialization of high-tech achievements .