论文部分内容阅读
我国台湾地区自上世纪五、六十年代开始便积极运用税收政策工具推动企业科技创新,通过1960年制定《奖励投资条例》、1990年在此基础上修订颁布《促进产业升级条例》及其后多次修订,目前已形成一套比较系统全面的促进企业创新的税收激励制度,在税收激励方式和政策选择上具有较显著特点,特别是其重视对企业人才培训投资和先进技术购置等方面的税收激励,可供大陆借鉴。
Since the 1950s and 1960s, Taiwan Province of China has been actively using tax policy tools to promote technological innovation in enterprises. The “Regulations on Incentive Investment” was formulated in 1960 and on this basis, the “Regulations for Promoting Industrial Upgrade” were revised and promulgated in 1990 and thereafter Several amendments have been made, and a set of more systematic and comprehensive tax incentive system for promoting enterprise innovation has been formed, which has notable features in terms of tax incentive methods and policy choices. In particular, the tax incentive system attaches great importance to the investment in enterprise personnel training and the purchase of advanced technologies Tax incentive for the mainland to learn from.