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众所周知,发达国家和发展中国家或地区为了促进和强化企业技术开发,在资金投入上通常为直接或间接两种方式。直接投入是指国家预算资金通过项目补贴、借贷、风险支持、贷款担保等方式向企业转移,间接投入是表现在各种优惠的税收政策上。近10年来工业发达国家总的趋势是更多地使用以减税为重要特征的间接鼓励政策和措施。在我国目前经济体制由计划经济向市场经济过渡的过程中,对企业技术开发要坚持直接支持和间接支持并重。
As we all know, in order to promote and strengthen the development of enterprise technology, developed countries and developing countries or regions usually use direct or indirect methods for capital investment. Direct investment means that state budget funds are transferred to enterprises through project subsidies, loans, risk support, loan guarantees, etc. Indirect investment is reflected in various preferential tax policies. The general trend of industrial developed countries in the past 10 years is to use more indirect incentive policies and measures that are characterized by tax reduction. In the process of transition from the planned economy to the market economy in our country’s current economic system, we must attach equal importance to direct and indirect support for technological development of enterprises.