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根据我国国民经济发展的实际需要,针对我国现行科技税收政策存在的缺陷与不足,借鉴国际上利用税收促进科技进步、发展高新技术产业的成功经验,尽快调整、完善我国的科技税收政策,以促成我国高新技术产业的迅猛发展,是当前我国税收领域所面临的一项艰巨而紧迫的任务。一、完善我国科技税收政策的原则1、税收政策与国家科技发展战略相配合。现阶段,我国应采取“高新技术小搞、中低技术大搞”的科技发展战略,这是由我国的现实国情所
According to the actual needs of national economic development in our country, aiming at the shortcomings and shortcomings of current tax policy of science and technology in our country, we draw lessons from the successful experience of using tax revenue to promote science and technology development and high-tech industry in our country, adjust and consummate our science and technology tax policy as soon as possible, The rapid development of high-tech industry in our country is an arduous and urgent task for the current taxation field in our country. First, improve the principle of China’s science and technology tax policy 1, tax policy and the national science and technology development strategy. At this stage, our country should adopt a scientific and technological development strategy of “promoting small and medium-sized high-tech industries and making major innovations in low-and medium-tech industries.” This is due to the factual situation of our country