现代经济的发展越来越离不开高科技的发展,高新技术正成为世界各国发展本国经济的核心要素,经济社会发展的强大动力。20世纪90年代以来,世界各国普遍将科技发展的重点转到了通过技术创新带动经济增长的轨道上来,而利用税收政策工具促进产业升级和技术进步也被世界各国广为采纳,但其具体做法不尽一致,本文的主要目的就是从理论层次分忻对高新技术产业提供税收优惠的必要性与现实性,并介绍当今运用税收优惠的必要性与现实性,并介绍当今运用税收优惠政策的一些新趋势 The development of the modern economy can not be separated from the development of high technology more and more. High and new technologies are becoming the core driving force for economic development in all countries in the world. Since the 1990s, countries in the world have generally shifted the focus of their technological development to the path of economic growth driven by technological innovation. However, the use of tax policy tools to promote industrial upgrading and technological progress has also been widely adopted by countries all over the world. However, Consistently, the main purpose of this article is to analyze the necessity and reality of providing tax incentives to high-tech industries from the theoretical level, introduce the necessity and reality of using tax incentives today, and introduce some of the new tax incentives nowadays trend