税收是促进战略性新兴产业发展的重要杠杆。我国目前还没有专门的战略性新兴产业税收政策,现行税制中一些税收政策虽然涉及战略性新兴产业,但存在覆盖面较窄、系统性较差、针对性较弱、激励效应有限等问题。因此,应结合我国国情,借鉴世界各国经验,制定鼓励战略性新兴产业发展的税收政策。 Tax revenue is an important lever for promoting the development of strategic emerging industries. At present, there are no special tax policies for the strategic emerging industries in our country. Although some tax policies in the current tax system involve strategic emerging industries, they have the problems of narrower coverage, less systematicness, less targeted and limited incentive effects. Therefore, the tax policies that encourage the development of strategic emerging industries should be formulated in the light of China’s national conditions and drawing on the experience of other countries in the world.