中药是我国的“三大国宝”之一,促进其发展具有十分重要的意义。近年来,中共中央、国务院对这一问题十分重视,在专门会议上要求有关部门给以政策扶持,让中华“瑰宝”重放异彩。作为税务部门如何运用税收这一重要经济杠杆,扶持中药事业发展,已经成为税收促进产业结构调整中一个需要认真研究的课题。一、税收扶持中药业发展的 Traditional Chinese medicine is one of China’s “three national treasures” and it is of great significance to promote its development. In recent years, the CPC Central Committee and the State Council have attached great importance to this issue. At a special meeting, they asked the relevant departments to give policy support and allow the Chinese “treasure treasures” to reappear. As an important economic lever for the taxation department to use tax revenues to support the development of Chinese medicine, it has become a topic that needs careful study in the taxation promotion of industrial restructuring. I. Tax support for the development of the Chinese medicine industry