【摘要】 高新技术产业具有显著的外部性、高风险性、不确定性和高投入性,这决定了政府和公共财政介入高新技术产业发展的必要性。财税政策既可为高新技术产业的发展提供动力机制,促进高新技术产业良性运行机制的形成,也能够缓减高新技术产业发展中的约束机制。重点从两个方面研究了促进我国高新技术产业发展的财政政策和税收政策的抉择。更多还原

【Abstract】 It’s necessary that government and public finance get involved in New High-Tech industry development,for which has the characteristics of externality, high risks, indetermination and high investment. The policies of public finance and taxation may not only provide motive force mechanism to New High-Tech industries but also relax binding mechanism of New High-Tech industries. The paper emphatically studies the policies of public finance and taxation in promoting the New High-Tech industries in China.更多还原