知识经济条件下科技税收政策的问题研究

随着知识经济时代的到来,人类的经济发展比以往任何时候都更加依赖于知识的创新、扩散和应用.以知识密集为特征的高新技术产业在社会中的地位和作用日益突出,科技进步对国民经济增长的重要作用与日俱增,成为推动国民经济增长的最主要的因素.如何利用科技税收政策以鼓励我国高科技产业健康、有序的发展,已成为我国完善宏观调控的一项重要课题.文章通过对我国当前科技税收政策现状进行的分析,并结合世界发达国家的经验,提出了完善我国科技税收政策的一些看法.

Research on technology taxation policy in the times of knowledge - based economy

The world has stepped into the times of knowledge-based economy.In this times,the development of the human being depends on knowledge than ever before.High-tech industry,which is characteristic of intensive knowledge has became more and more important.Under this background,How to use taxation policy to encourage the establishment and development of the high-tech industry? This paper analyzes the existing situation of taxation policy,studies the experience of the developed countries and puts forward measures to consummate the technology taxation policy.