科技税收政策的国际经验与启示

科技在国民经济发展中起着重要的作用,这已经成为人们的共识。但在我国现行税收政策中存在着不利于科技发展的一些因素。为促进企业科技进步和技术创新,可借鉴发达国家的科技税收政策,从以下方面完善我国科技税收优惠政策;鼓励创建科技开发企业,鼓励科技企业扩大规模,鼓励研究开发和成果转让等。

On the international experience and enlightenment of science and technology tax policy

It has been agreed on that science and technology plays an important role in the developing process of the national economy.But there exist some factors that hinder the development of science and technology in our country" s current tax policies.This article intends to propose some suggestions on improving our country" s preferential tax policy on science and technology through comparing international preferential tax policies on science and technology.