20世纪90年代以来，科学技术的发展已成为社会进步最主要的推动力量和国家兴衰的决定性因素。尽管各国由于科技发展的条件不同，政府在科技发展的不同阶段采取的扶持方式和政策有所差异，但都不约而同地采用了税收手段，通过大量而广泛的税收倾斜政策，支持、鼓励本国科技产业 Since the 1990s, the development of science and technology has become the most important driving force for social progress and the decisive factor for the rise and fall of the country. Although different countries have different means of support and policies in different stages of technological development because of the different conditions for the development of science and technology, they invariably adopt taxation measures to support and encourage their science and technology industries through a wide range of tax-preference policies