高新技术产业发展的税收优惠政策分析

税收优惠政策是各国政府支持高新技术产业发展的最强有力的手段之一。我国自实施高新技术产业的税收优惠政策以来,高新技术产业取得了极大的发展。但随着时间的推移,一些优惠政策暴露出了一些问题。在对我国过去的税收优惠政策进行梳理的基础上对税收优惠政策进行定性分析,并根据房前高新技术产业发展的实际和问题,借鉴国际经验,对我国未来税收优惠政策提出建设性建议。

Tax preference policy analysis for the development of high-tech industries

Tax preference policy is one of the strongest means that governments in different countries support the development of high-tech industry.After implementing of high-tech tax preference policies,the high-tech industries in China have achieved a great development.However some problems exposed as time goes by.Based on the review of the tax preference policies in China,this paper analyzes the current tax preference policies and gives some suggests according to the actual situation of the tech-high industries in China and international experience.