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科技创新在国家竞争优势中的重要作用日益凸显,而作为市场经济微观主体的科技创新成果——企业科技产品的质与量,对促进整个国家科技竞争实力的增强意义重大。文章从企业科技产品及其生命周期入手,对税收政策与企业科技产品的相互作用进行了深入分析,并以企业科技产品的成本构成为框架,分析生命周期各阶段科技产品的成本状况及其相适应的税收政策,为以税收为主要宏观调控手段来促进我国科技创新事业的发展,提供一定的理论依据。
The important role of scientific and technological innovation in the national competitive advantage has become increasingly prominent. As the microscopic subject of market economy, the quality and quantity of scientific and technological innovations, which are the main body of the market economy, are of great significance to enhancing the strength of scientific and technological competition in the entire country. Starting with the enterprise technology product and its life cycle, this article deeply analyzes the interaction between the tax policy and the enterprise science and technology product. Based on the cost structure of the enterprise technology product, the article analyzes the cost situation and its phase of the technology product in all stages of the life cycle To adapt to the tax policy for the tax as the main macro-control measures to promote China’s scientific and technological innovation, to provide some theoretical basis.