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战略性新兴产业对促进我国经济结构调整和发展模式转变起着重要作用,对其相关税收政策的研究有着重大理论意义和现实价值。本文从战略性新兴产业的内涵和特征,以及相关税收政策的作用、优化和改善等方面对当前国内外战略性新兴产业的税收政策研究进行了综述和评价,为深入研究战略性新兴产业的税收政策起到一定借鉴作用。
Strategic emerging industries play an important role in promoting the structural adjustment of our economy and the transformation of the development model. Research on the related taxation policies has great theoretical and practical value. Based on the connotation and characteristics of strategic emerging industries and the role, optimization and improvement of related tax policies, this paper summarizes and evaluates the current tax policies of strategic emerging industries at home and abroad. In order to deeply study the tax of strategic emerging industries Policy plays a certain reference role.