【摘要】 从科技税收政策方式、税收优惠环节、享受优惠主体和科技税收税种等四方面,系统分析了中国改革开放以来科技税收政策的实践。在此基础上,结合新税制改革的背景,提出完善中国科技税收体系的思考。更多还原

【Abstract】 This paper systematically analyzes the practice of technology taxation policy in China from the mode of technology taxation policy, the process of technology taxation preference, the subject using the taxation preference and the categories of tax as well. On the basis of the forward analysis and under the background of the new reform of tax system, it puts forward measures to consummate the technology taxation system.更多还原