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《“十一五”高技术产业发展规划》(以下简称高技术规划),在财税政策支持方面具有以下创新点:第一,在企业所得税统一税制改革的大背景下,重点突出了对高技术产业的税收优惠,给予国家重点扶持的高技术产业降低企业所得税税率的优惠。
The Eleventh Five-Year Plan for the Development of High-tech Industries (hereinafter referred to as the “High-tech Industry Development Plan”) has the following innovations in financial and taxation policy support: First, under the background of the unified tax reform of the enterprise income tax, Tax concessions for high-tech industries give concessions to lower the corporate income tax rate for the high-tech industries that are under key state support.