税收政策视角下的高新技术产业激励研究  

On Tax Policy from Perspective of Incentive Study of High-Tech Industry

作　　者：杨京钟[1] 

机构地区：[1]黎明职业大学,福建泉州362000

出　　处：《重庆交通大学学报（社会科学版）》2010年第3期48-51,共4页Journal of Chongqing Jiaotong University:Social Sciences Edition

基　　金：福建省泉州市社会科学研究2009年度规划课题资助项目(编号:2009A-SZ03);福建省教育厅B类人文社会科学研究项目(编号:JBS09240)阶段性成果

摘　　要：为研究财税政策对高新技术产业的激励作用,采用比较分析法和图表法对税收政策扶持和激励高新技术产业进行定性研究,对现行税收政策在扶持高新技术产业发展中取得的积极作用以及存在的问题进行具体分析比较。研究结果表明:税收政策与高新技术产业发展具有紧密的关联性。运用税收政策经济杠杆调节工具,构建具有适应中国国情的高新技术税收激励政策,能够有效促进我国高新技术产业的自主创新和可持续发展。To study the tax policy on the incentive role of high-tech industry,comparative analysis and diagramming method on tax policy and incentives are used to support high-tech industry,qualitative research on current tax policy is used to support the development of high-tech industry,as well as the positive role of the problem specific analysis and comparison.The results show： tax policy and the development of high-tech industries have a close relevance.Using economic levers as adjustment tax policy tools to build with Chinese national conditions and high-tech tax incentives can effectively promote independent innovation of China＇s high-tech industries and sustainable development.

关 键 词：高新技术产业 税收政策 激励 

分 类 号：F811.0[经济管理—财政学]