税收促进科技进步的对策性思考张松王怡党的十五大报告提出了实施科教兴国战略的伟大构想，九届人大一次会议选举产生的新一届政府也将促进科技进步作为本届政府工作的一个基本目标。从国家财力支持的角度看，税收承担着较大的责任，颁布实施了一系列旨在促进科技进步的税... Tax Countermeasures to Improve Scientific and Technological Progress Zhangsheng Wang Yi’s 15th National Congress of the Communist Party proposed the great idea of ​​implementing the strategy of rejuvenating the country through science and education. The new government elected by the first meeting of the Ninth National People’s Congress will also promote the progress of science and technology as the current government work One of the basic goals. From the perspective of national financial support, taxation has a greater responsibility, promulgated and implemented a series of taxes aimed at promoting technological progress.