笔者认为，现阶段中国利用税收政策促进知识经济的形成与发展，其立足点应当是促进科技进步和教育发展。一、国外科技税收政策概况发达国家和一些新兴工业化国家在运用税收政策促进科学技术进步方面积累了不少有益的经验，归纳起来有以下一些基本的特征：第一，建立以市场... The author believes that at this stage China uses the tax policy to promote the formation and development of knowledge-based economy. Its standpoint should be to promote the progress of science and technology and education. First, the overview of foreign science and technology tax policy Developed countries and some newly industrialized countries in the use of tax policies to promote scientific and technological progress has accumulated a lot of useful experience, summed up the following basic features: First, the establishment of the market ...