【摘要】 首先对税收优惠政策促进科技创新的原理进行理论阐析,并对相关文献作了回顾,接着结合厦门市科技创新,特别是高新技术产业的发展状况和取得的成效,分析税收优惠政策运用过程出现的问题,最后提出完善科技创新的税收激励政策措施。更多还原

【Abstract】 This thesis firstly carries out the theoretical research and literature review on the preferential tax policy for promoting science and technology innovation. Then it analyses the problems in applying preferential tax policy on Xiamen’s science & technology innovation, especially in High-tech development industry. It finally puts forward the incentive taxation policy measures on promoting science & technology innovation.更多还原