摘要
在后金融危机时期,我国急需对产业进行升级,拥有自身的核心技术。针对我国现有的对高新技术产业的税收支持政策,结合韩国、新加坡这两个国家的税收政策,进行了汇总分析发现,我国的税收优惠的成文法律不多,由于缺乏法律基础,税收政策的效果有限。韩国对技术创新的税收政策,大都是以明确的法律形式实行的,法律的刚性也使得政策变得更有效率。新加坡则以所得税为主,税制比较简单,但税务立法却比较完善和系统。我国应借鉴这些国家对新技术产业税收扶持政策经验进行政策创新,以大力促进高新技术产业的快速发展。
During post-financial crisis, China needs to upgrade the industry and to have its own core technology. Combining the tax policy of Korea and Singapore, this paper explores China＇s tax policy supporting high-tech industry and finds out that the written law on tax preferences is not enough, and the effect of tax policy is limited due to lack of basis of law. In Korea, the tax policy on technological innovation is applied by means of definite laws and the rigidity of the law ensures its efficiency. However, in Singapore, its tax system is simple, mainly the income tax, but its tax legislation is more perfect and systematic. Hence, China should improve its development of high-tech industry through policy innovation based on the experiences of tax support policy in Korea and Singapore.
出处
《商业经济》
2010年第20期41-43,共3页
Business & Economy
关键词
高新技术
税收政策
对比分析
high and new technology
tax policy
comparative analysis
