| 税收政策在促进高新技术产业发展中的作用及其机理分析 |
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| 引用本文： | 张文春. 税收政策在促进高新技术产业发展中的作用及其机理分析[J]. 中国人民大学学报, 2006, 0(1) |
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| 作者姓名： | 张文春 |
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| 作者单位： | 中国人民大学财政金融政策研究中心 北京100872 |
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| 摘 要： | 税收政策对高新技术产业的发展和技术进步具有重要的影响。税收政策还可以通过税收支出手段鼓励研究与开发的投入;通过对科技成果转让收入的减免税制度鼓励其产业化;通过对科技人员收入的税收优惠鼓励劳动力培养和使用的科技取向;也可以通过减免税政策吸引人才的跨国流动。采用税收政策促进我国高新技术产业发展时,要注意事前扶持和事后扶持的有机结合,主要采取税基式优惠政策,实现增值税转型并拓展优惠范围,统一企业所得税制,建立风险投资税制。
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| 关 键 词： | 高新技术产业 技术创新 税收优惠 |
Role and Working Mechanism of Tax Incentives for Promoting Development of High-tech Industries: Principle and Policy Design |
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| ZHANG Wen-chun. Role and Working Mechanism of Tax Incentives for Promoting Development of High-tech Industries: Principle and Policy Design[J]. Journal of Renmin University of China, 2006, 0(1) |
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| Authors: | ZHANG Wen-chun |
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| Abstract: | The paper analyses the role of tax policy that is playing in firm production and investment decision,summarizes the working mechanism and design of tax incentives for high-tech industries.Based on experiences and lessons in developing countries,we give some suggestions for the reform of tax policy for high-tech industries. |
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| Keywords: | high-tech industries technological innovations tax incentives |
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