科学技术是第一生产力，是人类社会进步的原动力。没有科技的发展，就不会有人类社会的进步和当今世界的繁荣。为把我国建设成为世界科技强国，党的十五大确立了科教兴国的发展战略，坚定不移地将加速科技进步置于我国经济社会发展的关键地位。税收作为国家宏观调控的重要杠杆，对科技的进步与发展可以发挥其独到的推动作用 Science and technology are primary productive forces and are the driving force behind the progress of human society. Without the development of science and technology, there will be no progress in human society and the prosperity of today’s world. In order to build our country into a world leader in science and technology, the 15th National Congress of the Communist Party of China has established a strategy of invigorating China through science and education and will unswervingly place the accelerated progress of science and technology at a crucial position in China’s economic and social development. Taxation, as an important lever of national macro-control, can play its unique role in promoting the progress and development of science and technology