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21世纪高科技产业将是决定一个国家政治地位与经济实力的关键,促进高科技发展是我国进入世界中等发达国家行列的必由之路。税收政策作为政府调控经济运行的最直接手段对其发展有举足轻重的作用。文章从税法对高科技发展的价值入手,在分析我国税法促进高科技发展现状的基础上,试图提出一些促进其发展的对策。
High-tech industries in the 21st century will be the key to determining the political status and economic strength of a country. To promote high-tech development is the only way for China to enter the ranks of the medium-sized developed countries in the world. As the most direct means by which the government controls the economic operation, the tax policy plays a decisive role in its development. Starting from the value of tax law on the development of high technology, the article attempts to put forward some countermeasures to promote its development based on the analysis of the status quo of our country’s tax law to promote the development of high technology.