The Research On The Reciprocal Development Of Finance-Texation And Science-Technology

The reciprocal effect lies between the development of finance-taxation and the improvement of science-technology. In this view, we make a systematic analysis in theory by the methods and tools of economics at first in this article. Concerning the aspect of finance-taxation pushing science-technology forvard,we probe into it from four angles including the offering of public article , the externalities ^ the risk and the condition of functioning. Concerning the aspect of science-technology pushing finance-taxation forward, we probe into it from three angles including the efficiency of finance-taxation management, the scale and composition of finance-taxation revenue and the effect of public offering. After that, we make some relevant authentic proof analysis by some statistical datas and quotas. Then relating our country's reality at present, we give a overall analysis of the shortcomings that lie in the development of finance-taxation and science-technology of our country. This includes finance paying, value-added tax system and income tax system. For the finance paying system, it includes the paying scale, the paying composition, the paying system and the paying way. For the value-added tax system, it includes the type of value-added tax, the offsetting scope and the imposing scope. For the income tax system, it includes the objective of preference, the way of preference, directing of preference and the content of preference.At last, we put forward relevant proposals concerning these shortcomings for the policy-making department.