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本文概述了高新技术产业的发展状况,主张用“高新技术产业”范畴取代“高技术产业”,统一概念和提法,为实施统一而有效的税收鼓励政策打下基础。文中具体分析了与高新技术产业相关的税收优惠政策存在的一些问题,建议实施更加有效、更有针对性的税收鼓励政策,如对高新技术产业率先实行消费型增值税,制定鼓励企业自主开发高新技术的税收政策,着手统一内外资企业的税收政策等等。
This article outlines the development of high-tech industries, advocates replacing “high-tech industries” with the category of “high-tech industries”, unifies concepts and formulation, and lays the foundation for the implementation of a unified and effective tax incentive policy. The paper analyzes some problems existing in the preferential tax policies related to high-tech industries, and suggests that more effective and targeted tax incentives should be implemented. For instance, it should spearhead the implementation of consumer value-added tax on high-tech industries and encourage enterprises to independently develop hi-tech Technology tax policy, proceed with the tax policy of domestic and foreign-funded enterprises and so on.