对促进科技进步的税收激励问题的探讨

• 作 者: 姜爱华
• 机 构: 中央财经大学
• 出 处: 财金贸易
• 发表日期: 2000年06期
• 关键词: 税收激励 高新技术产业 优惠方式 流转税 所得税优惠 生产型增值税 增值税类型 优惠政策 重复征税 进项税额

一、现行税制中存在的不利于科技进步的因素 我国政府已充分认识到税收对科技进步的加速作用，并先后采取了许多税收优惠措施以推动科学技术的发展。刚刚过去的１９９９年也采取了许多新的举措，如将原来对于国有工业企业和集体工业企业的研究开发列支优惠规定扩大到国有企业、

First, the existing tax system is not conducive to scientific and technological progress factors China’s government has fully recognized the accelerating role of tax revenue for science and technology, and has taken many tax incentives to promote the development of science and technology. In 1999, many new initiatives were taken just as it was in the past. For instance, the preferential provisions of the original research and development for state-owned industrial enterprises and collective industrial enterprises were extended to state-owned enterprises,