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税收是政府调控经济运行的重要手段，世界各国大都把税收作为推动科技进步和科技成果转化的核心工具。就我国现实情况而言，尽管政府近年来对科技进步给予高度重视，对现有税收政策也作了一定的调整，但由于受到市场经济整体发育程度、财政经济基本运行状况和税制改革总体思路
Taxation is an important means by which the government controls the operation of the economy. Most countries in the world regard taxation as a core tool for promoting scientific and technological progress and transforming scientific and technological achievements. In the light of the reality of our country, despite the fact that the government attaches great importance to scientific and technological progress in recent years and made some adjustments to the existing taxation policies, due to the overall development of the market economy, the basic operation of the fiscal economy and the general idea of taxation reform