作为当今世界上最大发展中国家的中国,一直以来非常重视税收在科技创新和发展中的作用,并且出台了一系列的科技优惠政策,这些优惠政策对高科技的发展曾经起过且现在仍在起着重要的作用。但是随着知识经济时代的到来、市场经济的深入与发展,现行的科技税收政策在促进科技进步和 As the largest developing country in the world today, China has always attached great importance to the role of taxation in science and technology innovation and development. It has also introduced a series of preferential policies on science and technology that have played and still continue to develop high-tech industries It plays an important role. However, with the advent of the era of knowledge-based economy and the deepening and development of the market economy, the current tax policy for science and technology is promoting scientific and technological progress