实行税收优惠制度是财政支持科技创新的重要手段之一。我国现行的科技创新税收优惠政策对促进高新园区和科技发展虽然发挥了一定的作用,但由于存在不统一、不规范、不公平等缺陷,使得高新技术税收优惠政策未能起到应有的政策效应。其主要表现在:1·现行税收优惠政策只是对国家 Implementing the tax concession system is one of the important means of financial support for scientific and technological innovation. Although the preferential tax policies for science and technology innovation in our country have played a certain role in promoting the development of high-tech parks and science and technology, due to the defects of non-uniformity, non-standardization and unfairness, the preferential tax policies for high-tech industries fail to meet their due policies effect. Its main features are as follows: 1. The current tax incentives are only for the state