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本文从税收政策促进技术创新的经济学分析入手,得出税收政策可在一定程度上解决高新技术企业创新活动结果的不确定性及收益的外部性问题,并提出了促进高新技术企业发展的税收政策建议。
Starting with the economic analysis of the tax policy promoting technological innovation, this paper draws the conclusion that the tax policy can solve the uncertainty of the outcome of high-tech enterprise innovation and the externality of income to a certain extent, and put forward the tax to promote the development of high-tech enterprises policy suggestion.