税收政策对科技进步具有重要影响,完善的税收激励政策是推动企业技术进步的重要手段。本文通过对国外科技税收优惠政策的研究及所得的启示,分析了我国现行科技税收优惠政策的不足,最后从扶持科技进步的角度对现行科技税收优惠政策提出本文观点。 The tax policy has an important influence on the progress of science and technology. A sound tax incentive policy is an important measure to promote the technological progress of the enterprise. Based on the research on the preferential tax policies for science and technology abroad and its enlightenment, this paper analyzes the shortcomings of the current preferential tax policies for science and technology in China. At last, this paper puts forward the viewpoint of preferential tax policy for science and technology from the angle of supporting scientific and technological progress.