摘要
改革开放以来,中国的科技税收政策对引进技术和利用外资起到了积极的作用。现阶段中国要走自主创新的道路,必须对科技税收政策进行相应的完善和调整,为此,应制定以鼓励研发为核心的税收激励政策,同时加大对成果转化、产学研合作税收体系的支持力度,逐步建立促进自主创新的科技税收体系。
China＇s science and technology revenue policy has played a positive part in ushering advanced technology and utilizing foreign investment since the reform and opening to the outside world. At present, In order to adop a method of independent innovation, china must to make improvement and adjustment on science and technology revenue policy. Therefore, China must put forward the incentives focused on the encouragement of R＆D, meanwhile, China accelerate the implementation of the research achievements and improve the favorable revenue policy of integrating industry, science and research to establish a science and technology revenue system featured on independent innovation.
出处
《河南社会科学》
北大核心
2005年第5期67-68,共2页
Henan Social Sciences
关键词
科技
税收
创新
science and technology
revenue
innovation
