在不同的经济发展阶段,实行与此相适应的科技税收优惠政策,是推动科技进步和经济增长的内在动力。因而科技税收优惠政策作为政府调控经济运行最直接最有效的手段,在促进高科技产业发展中被各国政府广泛运用。国外的相关实践对我国有着一定的借鉴作用,总的来说,有这么六类:其一 In different stages of economic development, the implementation of this preferential tax policy for science and technology is the intrinsic motivation for promoting scientific and technological progress and economic growth. As a result, the preferential tax policies for science and technology, as the most direct and effective means by which the government controls the economic operation, are widely used by governments in promoting the development of high-tech industries. Relevant foreign practices have some reference to our country, in general, there are so six categories: one