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运用税收鼓励和税收优惠政策支持并促进科技进步和创新,以增强本国经济的竞争力,是世界各国政府的普遍做法。在这方面,发达国家的较早研究和实践积累了一定的经验。改革开放以来,我国的科技税收政策不断加强与完善,对我国的科技产业发展做出了特殊的贡献。在实施科教兴国战略进程中,科技产业的迅猛发展又为税收政策提出了新的要求。比较研究世界各国特别是发达国家的科技税收政策,对我国科技税收政策的进一步完善具有重要的意义。本文运用比较研究的方法,从税收政策的手段、方式、目标、管理等方面总结了发达国家科技税收政策的一般特点,并在此基础上,对照我国现行科技税收政策,提出了进一步完善我国科技税收政策的建议。
The use of tax incentives and preferential tax policies to support and promote technological progress and innovation in order to enhance the competitiveness of our economy is a common practice of governments all over the world. In this regard, some experience gained from earlier studies and practices in developed countries has been accumulated. Since the reform and opening up, China’s science and technology tax policy has been continuously strengthened and perfected, making a special contribution to the development of China’s science and technology industry. In the process of implementing the strategy of rejuvenating the country through science and education, the rapid development of the science and technology industry has put forward new requirements for the tax policy. A comparative study of science and technology taxation policies in all countries in the world, especially in developed countries, is of great significance to the further improvement of China’s science and technology taxation policy. This article sums up the general characteristics of science and technology tax policy of developed countries from the means, methods, objectives and management of tax policy by using comparative research methods. On the basis of this, according to the current tax policy of science and technology of our country, this paper puts forward some suggestions to further improve China’s science and technology Tax policy recommendations.