论文部分内容阅读
一、我国现行高新技术产业税收政策与制度存在的问题分析(一)有关高新技术产业的税法体系不够完善和健全。在我国现行的税法体系中,涉及科技税收优惠方面的政策,多数是以决定、办法、通知、函等行政法规和部门规章的形式出现的,缺乏应有的权威性、严谨性和稳定性。法规之间衔接性较差,前后规定之间交叉重叠或遗漏不全,缺乏有效的协调,在一定程度上影响了科技税收优惠作用的有效发挥。(二)科技税收政策不适应高新技术
First, China’s current high-tech industry tax policy and system analysis (A) of the high-tech industry tax system is not perfect and sound. In our country’s current tax law system, most of the policies concerning tax incentives for science and technology emerge in the form of administrative regulations and departmental rules such as decisions, measures, notices and letters, and lack of due authority, rigor and stability. Poor convergence between laws and regulations, overlap between the provisions before and after the omission or omission, the lack of effective coordination, to a certain extent, affected the effective use of technology tax incentives. (B) science and technology tax policy does not meet the high-tech