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考虑到生物技术产业发展的特点和重要性,建议制定符合生物技术企业特征的税收激励措施:1.增值税措施。建议对大中型生物企业可实行增值税“即征即退”税收优惠政策。对增值税一般纳税人销售其自行开发生产的生物产品
In view of the characteristics and importance of the development of the biotechnology industry, it is advisable to formulate tax incentives in line with the characteristics of biotech companies: 1. VAT measures. Proposed large and medium-sized bio-enterprise can implement value-added tax “levied” tax incentives. VAT general taxpayers sell their own development and production of biological products