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物联网作为“十二五”期间我国重点发展的战略性新兴产业,其建设与发展离不开政府税收政策的大力扶持。而税收政策要发挥作用,其关键就是要结合物联网技术的商业化与产业演化进程,建立较为系统而有针对性的支持物联网建设发展的税收政策体系。根据物联网发展不同阶段的特点,因势利导,寻找政策支持的有效作用点。
Internet of Things is a strategic emerging industry that our country focuses on during its “12th Five-Year Plan” period. Its construction and development can not be supported without the government’s taxation policy. The tax policy to play its role, the key is to combine the commercialization of Internet of Things technology and industrial evolution, the establishment of a more systematic and targeted tax support for the construction and development of the tax policy system. According to the characteristics of different phases of the development of the Internet of things, make the best use of it, find effective points for policy support.