我国是发展中国家，加速高新技术产业的发展显得极为重要。尽管近几年，技术进步对我国经济增长的贡献率有所提高，但科技向现实生产力转化的能力仍然薄弱，高新技术产业化程度低。加大科技投入，加速该产业的发展需要政府强有力的支持，税收政策作为国家调控经济的一种重要手 It is very important that China is a developing country and that accelerating the development of high-tech industries. Despite the improvement in the contribution of technological progress to China’s economic growth in recent years, its ability to transform science and technology into real productive forces is still weak and the degree of high-tech industrialization is low. Increasing investment in science and technology and accelerating the development of the industry require strong government support. Tax policies as an important hand of the state in regulating the economy