一、印度在鼓励科技投资方面的税收政策印度是人口近10亿的发展中国家,与中国有许多相似之处。印度政府于20世纪80年代以来,重视科技投入,调整税收政策,鼓励、支持企业从事高新技术研究与开发,现已发展成为继美、日之后的国际软件大国,2000年软件业收入达80亿美元,出口额居世界 I. India’s Tax Policy on Encouraging S & T Investment India is a developing country with a population of nearly 1 billion and has many similarities with China. Since the 1980s, the Indian government has attached great importance to investment in science and technology, adjusted taxation policies, and encouraged and supported enterprises in high-tech research and development. Now it has become an international software giant after the United States and Japan. In 2000, the software industry earned 8 billion yuan Dollars, the world’s exports