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企业是科技创新的主体,而提高企业科技创新能力是落实科学发展观、加快转变经济增长方式、推动产业结构优化升级、增强我国综合国力和市场竞争力的迫切需要。税收作为经济调节的重要杠杆,在提高企业科技创新能力中起着不可替代的作用。我国目前鼓励企业科技创新的税收法律制度(一)鼓励高新技术企业的发展1、对设在国家级高新技术产业开发区内的高新技术
Enterprises are the main body of scientific and technological innovation. To improve their scientific and technological innovation ability is an urgent need to implement the scientific concept of development, accelerate the transformation of economic growth mode, promote the optimization and upgrading of industrial structure, and enhance China’s overall national strength and market competitiveness. As an important lever of economic regulation, tax revenue plays an irreplaceable role in improving the capability of technological innovation of enterprises. China’s current tax legal system to encourage enterprises to innovate in science and technology (A) to encourage the development of high-tech enterprises 1, located in the state-level high-tech industry development zone within the high-tech