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当今经济发展注重科技进步。选择税收政策加以支持,是我国政策的一项重要变革。现行科技税收政策存在许多缺陷,难以使税收政策真正发挥有效的激励作用,可以借鉴国外成功经验,对我国当前的科技税收政策进行完善。
Today’s economic development pays attention to scientific and technological progress. Choosing a tax policy to support it is an important change in our policy. The current tax policy of science and technology has many defects. It is difficult to make the tax policy truly play an effective incentive role. It can learn from the successful experience of other countries and improve the current tax policy of science and technology in our country.