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税收支持政策对于加大企业在技术方面的投入以及促进技术进步方面有着不可估量的影响。我国现行税收支持政策存在规范化和系统化不够、缺乏惩罚约束的方式、方式过于单一以及对象是企业而非项目或产品等问题。今后应从推进增值税转型、统一内外资企业所得税、完善鼓励产学研结合的政策、完善激励人力资本开发的政策、增设低技术污染税以及完善税收与财政支持政策的搭配使用等方面,提高我国税收支持政策在促进企业技术进步中作用的发挥。
Tax support policies have an immeasurable impact on increasing enterprises’ investment in technology and promoting technological progress. The existing tax supportive policies in our country are not standardized and systematized enough. There is a lack of punitive and restraining ways and methods that are too simple and the objects are enterprises rather than projects or products. In the future, we should improve tax revenue in China in terms of advancing the transformation of value-added tax, unifying the income tax on domestic and foreign-funded enterprises, perfecting the policy of encouraging industry-university-research integration, perfecting the policy of stimulating human capital development, establishing a low-tech pollution tax and improving the coordination of tax and financial support policies Support policies play an important role in promoting the technological progress of enterprises.