高新技术产业对一国经济增长起着极其重要的作用。我国在高新技术产业发展中的税收政策存在着诸如促进高新技术产业发展的税收政策缺乏针对性和系统性,政策效用不大;税收优惠以区域为主、产业为辅等问题。针对这些问题提出完善与高新技术产业有关的税收法律体系,注重针对性;要逐步实现税收优惠以区域为主向以产业为主的转变等建议。 High-tech industries play an extremely important role in the economic growth of a country. The tax policies in the development of high-tech industries in our country include the lack of pertinence and systematic tax policies such as the promotion of high-tech industries, the ineffectiveness of policies, the preferential tax treatment based on regions and industries. In view of these problems, it is proposed to perfect the tax legal system related to high-tech industries, pay attention to the pertinence, and gradually realize the proposal of shifting the preferential tax treatment from region to industry.