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当前,世界科学技术日新月异,高新技术产业发展日益加快,全球经济一体化的趋势愈加明朗。为了应对新的形势,迎接挑战,党中央、国务院已明确提出,要加快我国高新技术产业的发展步伐。但笔者在工作实践中发现,作为政府宏观调控重要手段之一的现行税收政策,还没有为高新技术产业的发展充分发挥其应有的促进作用,有些甚至还制约了高新技术产业的发展。其主要表
At present, with the ever-changing science and technology in the world and the ever-accelerating development of high-tech industries, the trend of global economic integration has become clearer. In order to cope with the new situation and meet the challenges, the Central Party Committee and the State Council have explicitly proposed that we should speed up the pace of development of the high-tech industries in our country. However, in practice, the author discovers that the current taxation policy, one of the important means of government macro control, has not given full play to its due role in promoting the development of high-tech industries. Some even restrict the development of high-tech industries. Its main table