扶持高新技术企业发展的税收政策应用

高新技术企业在知识经济的发展中居于主导地位,税收政策对高新技术企业的发展具有一定的调节作用。本文介绍了西方发达国家利用税收政策发展高新技术产业的先进经验,分析了我国现行税收政策在这方面存在的不足,适时地提出了完善和优化我国现行税种的措施。

The Application of Tax Policy Supporting High-tech Business Enterprises

High-tech enterprises are in a leading position in the development of the knowledge-based economy and tax policy in turn has a regulatory function upon the development of high-tech enterprises. With a brief introduction of the experience of developing high-tech industry in western countries with tax policy, this article analyzes the limitations of the existent tax policy in our country and gives timely proposals for the measures to perfect and optimize present tax policies in China.