科技税收优惠政策的国际经验及对我国的启示
发布时间：2018-12-10 22:50
【摘要】：文章探讨了国外科技税收优惠政策和先进经验:以公司所得税为主,其他税种为辅;高新技术产业税收鼓励政策多于税收优惠政策;根据科技研发规律和发展阶段,采取区别性对待,重点突出,目标清晰;充分发挥折旧"挡税板"的作用;鼓励高科技风险投资;针对高新技术人才制定税收优惠政策。我国科技税收优惠政策存在对高新技术产业支持力不足和税制设计与科技发展趋势脱节两大问题。应进一步完善增值税制度,加大高新技术研发支持力度,提高科技税优惠政策激励效果,鼓励高科技外资风险投资,对高新技术企业实行加速折旧制度,科技税收优惠要从对"物"的优惠为主转向对"物"与"人"的优惠相结合。
[Abstract]:The article discusses the preferential policies and advanced experiences of foreign countries in science and technology tax: the company income tax is the main, the other taxes are supplementary, the tax incentive policy of high-tech industry is more than the preferential tax policy; According to the law of R & D of science and technology and the stage of development, we should adopt differentiated treatment, focus on it and clear goal; give full play to the role of depreciation "tax barrier board"; encourage high-tech venture capital; and formulate tax preferential policies for high-tech talents. There are two problems in the preferential policy of science and technology tax in our country, which are insufficient support to high and new technology industry and the disconnection between tax system design and the development trend of science and technology. The value-added tax system should be further improved, the support for research and development of high and new technology should be increased, the incentive effect of preferential science and technology tax policies should be improved, the venture capital of high-tech foreign capital should be encouraged, and the accelerated depreciation system should be applied to high-tech enterprises. The tax preference of science and technology should be changed from the preferential treatment of "thing" to the combination of "thing" and "person".
【作者单位】： 四川城市职业学院;
【分类号】：F812.42
本文编号：2371355
[Abstract]:The article discusses the preferential policies and advanced experiences of foreign countries in science and technology tax: the company income tax is the main, the other taxes are supplementary, the tax incentive policy of high-tech industry is more than the preferential tax policy; According to the law of R & D of science and technology and the stage of development, we should adopt differentiated treatment, focus on it and clear goal; give full play to the role of depreciation "tax barrier board"; encourage high-tech venture capital; and formulate tax preferential policies for high-tech talents. There are two problems in the preferential policy of science and technology tax in our country, which are insufficient support to high and new technology industry and the disconnection between tax system design and the development trend of science and technology. The value-added tax system should be further improved, the support for research and development of high and new technology should be increased, the incentive effect of preferential science and technology tax policies should be improved, the venture capital of high-tech foreign capital should be encouraged, and the accelerated depreciation system should be applied to high-tech enterprises. The tax preference of science and technology should be changed from the preferential treatment of "thing" to the combination of "thing" and "person".
【作者单位】： 四川城市职业学院;
【分类号】：F812.42
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