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自主创新是我国为提升综合国力而做出的一项重要战略选择。如何建设自主创新型企业,增强我国高新技术企业自主创新的动力和能力已成为一个重要的研究课题。本文分析了现行促进科技创新产品税收优惠政策中存在的问题,借用“免、抵、退”税政策的设计思路,提出了在促进科技创新产品税收优惠政策中实行“免、抵、退”税的必要性。
Independent innovation is an important strategic choice made by China to enhance its comprehensive national strength. How to build an independent innovation-oriented enterprise and how to enhance the motivation and ability of independent innovation of high-tech enterprises in our country has become an important research topic. This paper analyzes the existing problems in promoting the preferential tax policies for science and technology innovation products, borrows the design idea of tax policy of “exempt, credit and refund”, and puts forward some suggestions on how to implement tax preferential policies of science and technology innovation products, Refund "tax necessity.