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科学技术进步是衡量一个国家综合国力的主要的标志,而税收优惠政策是促进高技术产业发展的重要途径。当前,我国科技税收政策优惠存在立法层次低、优惠方式欠科学、优惠力度偏小、功能缺陷等问题。为此,必须从税收优惠体制着手,规范税收立法,尽快实施国民待遇原则,完善所得税优惠政策,建立鼓励风险投资税收优惠政策等措施,进一步促进我国高技术产业发展。
Scientific and technological progress is the main measure of a country’s overall national strength. Preferential taxation policies are an important way to promote the development of high-tech industries. At present, the preferential tax policies for science and technology in our country have such problems as low legislative level, underpriced preferential treatment methods, small preferential benefits and functional defects. To this end, we must start from the tax preference system, regulate tax legislation, implement the principle of national treatment as soon as possible, improve preferential income tax policies, and establish preferential tax policies to encourage venture capital investment and other measures to further promote the development of China’s high-tech industries.