【摘要】 为促进高科技产业发展 ,发达国家都制定了各自的科技税收优惠政策 ,对推动其科技进步起到了不可忽视的作用。他们的一些做法 ,如间接优惠、消费性增值税、产业优惠、法制化 ,被实践证明是行之有效的 ,对正处于经济转型时期的我国而言 ,具有特别重要的借鉴意义 ,很值得我们学习和效仿。更多还原

【Abstract】 In order to promote high science and technology industry developing,the developed countries formulated respective science and technology preferential tax policies.These have played the key role in the advance of science and technology.Some practices such as indirect preference,consume type appreciation tax,industry preference and legalization have been proved to be effective.They give us much enlightenment.This paper discusses it.更多还原