本文分析了我国当前科技税收优惠政策存在的不足,提出了我国税收政策应从增强自主创新能力的战略出发,建立以增值税和所得税为主体优惠税类,以研发环节税收激励为重点,直接优惠和间接优惠并用,全方位的科技税收优惠政策体系。 This paper analyzes the existing shortages of China’s preferential tax policies for science and technology, puts forward that our tax policy should start from the strategy of enhancing the capability of independent innovation, and set up preferential tax with value added tax and income tax as the main body. Focusing on the tax incentives for research and development, Indirect benefits and use, a full range of science and technology tax incentives system.