完善我国高新技术产业发展税收政策的基本思路  

Basic thought on perfecting the revenue-supporting policy about developing the new-high technical industries in China

作　　者：陈柳钦[1] 张琴[1] 

机构地区：[1]天津社会科学院,天津300191

出　　处：《青岛科技大学学报（社会科学版）》2004年第4期47-54,共8页Journal of Qingdao University of Science and Technology(Social Sciences)

基　　金：国家软科学研究计划项目(2002DGZ000019)

摘　　要：　国外促进高新技术产业发展的主要税收政策有:免征关税与增值税,减免企业(公司)所得税,投资抵免,加速折旧,提取科研开发准备金并鼓励科技成果的转让,重视对高科技人才的税收优惠等。比较而言,我国高新技术产业发展税收政策存在许多不足,笔者认为完善我国高新技术产业发展税收政策支持的基本思路应该从以下几个方面着手:系统规划设计税收优惠政策;完善与高新技术产业有关的税收法律体系;逐步实现税收优惠以直接为主向间接为主转变;增强高新技术产业增值税优惠政策的促进力度;税收优惠环节由结果环节向中间环节侧重;实现税收优惠的"受益人"向具体的科研项目、具体的开发环节转变;实现税收优惠从以地域优惠为主向以产业优惠为主转变;税收优惠应进一步加大对"人"的优惠;加强税收优惠政策的管理,建立"税式支出"制度,提高税收政策实际效率等。The revenue-supporting policies about developing the new-high technical industries in other countries include free tariff and value-added tax, reducing or releasing company tax,investment offset, accelerating depreciation, picking-up scientific research reserve and encouraging scientific production transfer, attaching importance to preference tax for the person with ability, etc. In comparison with these,there are many deficiencies in our country's tax policy. We think there are some ways to perfect the revenue-supporting policy about developing the new-high technical industries such as:programing the revenue-supporting policy by the numbers; perfecting the law about the new-high technical industries tax policy; substituting indirect tax preference for direct tax preference gradually; enforcing value-added tax preference policy; paying attention to the middle section instead of the result; letting concrete project and concrete process be the beneficiary of the preference policy; paying more attention to industry preference than area; enhancing tax preference to individual; enforcing revenue-supporting policy's government, founding the system about the expenditure with tax, enhancing the efficiency of the revenue-supporting policy, etc.

关 键 词：高新技术产业 政策 税收政策 

分 类 号：F810.422[经济管理—财政学]