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促进高新技术产业税收政策研究

Promoting tax policy research for high and new technology industries
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摘要 随着经济全球化,高新技术成为决定一个国家竞争力的关键,不断推动社会经济发展。各国政府通过税收政策调控经济,推动高新技术产业持续发展创新。论文利用数据分析了我国高新技术产业存在的问题和现状,比较了几个主要发达国家的情况,研究了税收政策对高新技术产业的影响。最后综合相关国际经验,提出与我国高新技术产业发展相契合的税收政策建议,同时也为在全国范围内开展经济转型升级提供研究思路。 With the economic globalization, high and new technology has become the key to determine the competitiveness of a country and constantly promotes the development of social economy.Governments regulate the economy through tax policies and promote the sustainable development and innovation of high-tech industries.This paper uses data to analyze the existing problems and current situation of China’s high-tech industry, compares the situation of several major developed countries, and studies the impact of tax policies on high-tech industry.Finally, based on relevant international experience, the paper puts forward tax policy recommendations that are in line with the development of China’s high-tech industry, and meanwhile provides research ideas for carrying out economic transformation and upgrading nationwide.
作者 曾子君 Zeng Zijun(School of Business,Jiangsu Ocean University,Lianyungang,Jiangsu,222005)
出处 《市场周刊》 2021年第4期102-105,共4页 Market Weekly
基金 江苏省研究生科研与实践创新计划项目(项目编号:SJCX20_1206)。
关键词 税收 高新技术 政策 优惠 taxation high and new technology policy preferential treatment
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