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作为引领经济发展的拉动极和制高点,高新技术产业发展水平已成为决定一个国家政治地位和经济实力的关键。而税收作为推动经济增长的调控手段,对高新技术产业的发展和技术进步具有无可替代的独特作用。立足当前,如何应对全球金融危机,如何通过扩大内需,运用税收政策杠杆作用调整产业结构,谋求在高新技术领域的领先优势已成为亟待调查与研究的现实课题。本文从对我国现行高新技术产业税收政策的分析入手,借鉴国际经验,分析比较现行政策存在的缺陷,进而提出调整高新技术产业税收优惠政策的思路,以期对我国高新技术产业税收政策的完善尽一己之力。
In order to lead the economic development and drive the high ground, the development of high-tech industries has become the key to determining the political status and economic strength of a country. As a regulatory tool to promote economic growth, taxation has an irreplaceable and unique role in the development of high-tech industries and technological progress. At present, how to deal with the global financial crisis, how to adjust the industrial structure through expanding domestic demand and utilizing the leverage of taxation policies, and seeking for the leading edge in high-tech fields have become the urgent topics to be investigated and researched urgently. Based on the analysis of tax policy of the current hi-tech industries in our country, this paper draws lessons from the international experience, analyzes and compares the existing defects in the existing policies, and then puts forward the idea of adjusting the preferential tax policies for the high-tech industries in the hope of perfecting the tax policy of high and new technology industries in our country Power.