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一、我国现行税收政策制约高新技术产业发展的问题必须得到重视(一)税收法律体系不健全,缺乏立法约束1.高新技术产业税收政策的法律层次低,影响其作用的发挥。我国现行税法体系中,以法律明文规定的政策寥寥无几,大多还停留在暂行条例、暂行规定、通知等行政法规和部门规章的层面上,法律层次较低,缺乏应有的权威性、严谨性和稳定性,在适用
First, China’s current tax policy restricts the development of high-tech industries must be paid attention to (a) tax legal system is not perfect, the lack of legislative constraints 1. High-tech industry tax policy low level of law, affecting its role. In China’s current tax law system, there are few policies stipulated in the express statutes of the law. Most of them still remain at the level of administrative regulations and departmental rules such as interim regulations, interim regulations, notices, etc., and they have a relatively low level of law and lack the due authority and rigor And stability, where applicable