我国高新技术产业税收优惠政策研究

进入21世纪，新技术革命的浪潮正在全球范围内推进，高新技术已经成为各个国家和地区开拓新的产业领域，促进经济飞速发展的重要利器。从各国促进高新技术产业发展的实践看，在政府促进高新技术产业发展的各种政策手段中，由于税收政策自身的规范性、有效性，税收政策的运用效果非常明显，在世界各国扶持和引导高新技术产业发展的政策工具中占有重要地位。目前，我国出台了不少税收优惠政策，也取得了一定的成效，但这些政策措施还存在不足之处，不够完善。
本文试图以高新技术产业为研究对象，基于高新技术产业发展的重要性，结合产业经济理论，界定高新技术产业的有关概念，立足我国高新技术产业税收政策现状，借鉴世界各国的高新技术产业税收政策实践，探讨完善我国高新技术产业税收优惠政策的若干设想，力求实现我国高新技术产业可持续发展的目标，不断提升我国的综合国力。

关键词 高新技术产业；税收；优惠政策
Abstract

In the 21stcentury, the new wave of technological revolution is advancing a global scale, The areas of high-tech have become new industrial ones and the important weapon to the development of the economy in all countries and regions. From the States to promote the development of high and new technology industry practice,in various policy measures of the government to promote the development of high and new technology industry ,due to the taxation policy of its own norms,effectiveness,the effect of taxation policy is very obvious,and the taxation policy occupies an important position in the policy toool of nations of the world to support and guide the development of the high-tech industry.At present, our country introduced a number of preferential tax policy, also obtained certain result, but these policies still exist deficiencies, not perfect.
This paper attempts to study high and new technology industry.It bases on the importance of high and new technology industry ,combines with the industry economic theory,and defines the concepts of the high-tech industry.Based on China’s high and new technology industry taxation policy status,learn from the high-tech industry taxation policy practice all of the world,exploring the law of designment of preferential taxation policy of China’s high and new technology industry ,making  China’s high and new technology industry to sustainable development,and upgrade China’s comprehensive national strength constantly.

Keywords: High and new technology industry  Tax revenue   Preferential tax policy

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