Perfecting The Police Of Tax Preferences On Science And Technology

Abstract: This text proceeds with research of the tax allowance theory, has reviewed the development course of the principle of the tax revenue, and prove in terms of market incompleteness and government's function , scientific and technological tax allowance is an important means to promote enterprise's technological progress. What the article has been analysed and worth drawing lessons from our country is in deductions and exemptions of taxes abroad, expenses deduct, accelerated depreciation , risk investment support respect scientific and technological tax revenue successful experience of preferential policy of exempting etc., it is low and putting into few , in small scale with the current situation that talents are scarce to combine the overall level of new high-tech industry of our country, scientific and technological tax revenue preferential policy have promotion in new high-tech industry dynamics insufficient , tax system design person who meet the needs of scientific and technological progress a great deal of questions at present to our country, have proposed the preferential policy of scientific and technological tax revenue of our country should be followed and cooperated with national scientific and technological development strategy, it is difficult and according with such basic principles as WTO rule and globality ,etc. to solve enterprise's development reality. Have put forward the pertinence of strengthening tax allowance , increase tax allowance way , value-added tax is it improve of our country scientific and technological countermeasure and suggestion of tax policy to make the transition , strengthen personnel training , support risk investment.