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科学技术对于经济发展、社会进步具有重要作用,因此,采取相关措施以促进科技发展有着重大的战略意义。目前,我国实行了一系列的科技税政策来促进本国高新科学技术的发展,对我国经济发展起到了一定的积极作用,但科技税收政策的实施过程也凸显出了一些弊端。本文研究了科技税收政策的重要作用,并以科技税收政策的一些弊端为着眼点,提出了关于如何优化科技税收环境的建议,是对目前我国科技税收政策及环境的一次重要探索。
Science and technology play an important role in economic development and social progress. Therefore, it is of great strategic significance to take relevant measures to promote the development of science and technology. At present, China has implemented a series of science and technology tax policies to promote the development of high-tech science and technology in our country and has played a positive role in the economic development of our country. However, the implementation process of the tax on science and technology also highlights some drawbacks. This paper studies the important role of science and technology tax policy and puts forward some suggestions on how to optimize science and technology tax environment from the point of view of some malpractices of science and technology tax policy. It is an important exploration to our current science and technology tax policy and environment.