摘要
税收政策对促进科技成果向市场转化有着重要的影响,我国促进科技成果转化的税收政策优惠主要包括企业所得税、个人所得税、营业税三个方面,构成了一个相对完整的体系。但是,随着我国市场经济的发展和科技进步进程的加快,税收政策在促进科技成果转化中存在的问题也逐步暴露出来。因此,有必要对我国科技成果转化税收政策从市场化、产业化、体系化三个方面进行结构性的调整和完善,充分发挥我国税收政策在科技成果转化中的激励引导作用。
The tax policy has an important influence on accelerating the market acceptance of scientific and technological achievements.In view of this, our country has carried out the preferential treatments mainly containing three parts ——enterprise income tax,individual income tax and sales tax,which forms a relatively complete system.However,with the development of market economy and the advancement of science and technology in China,some problems lying in the tax policy have gradually revealed.To solve these problems,it is necessary to alter the tax policy of science and technology from three aspects——market orientation,industrialization,systematization,so that the tax policy of our country will really play an important role in accelerating market acceptance of scientific and technological achievements.
出处
《东南大学学报（哲学社会科学版）》
2005年第6期27-31,共5页
Journal of Southeast University(Philosophy and Social Science)
基金
国家自然科学基金项目"科技支撑与引领经济发展的内涵与机理研究"(7044010)成果之一
