| At the age of knowledge economy, the high-tech industry has been of vital importance to the development of nation's economy, so it is a common way for most countries to give taxation preferences to high-tech industry. Since China's reform and opening to the world, a series of taxation preference policies have been made to encourage the development of high-tech industry. These policies played a positive role in the development of the high-tech industry, but there exists many issues in the implementing of these policies and some of them do not bring about good effects. This thesis focuses on the study of the legal system of taxation preference policies, adopting the methods of economic analysis and comparative analysis. Based on the empirical analysis on taxation preference policies of high-tech industry in our country, and drawing advanced lessons from other developed countries, this thesis puts forward to perfect the legal system of taxation preference of the high-tech industry from the view of legislation and institution. This thesis is composed of preface, 5 chapters and conclusion.Chapter 1 mainly introduces the basic knowledge of taxation preference institution in our country and lays the groundwork for basic concepts. Firstly, it defines high technique and high-tech industry. Secondly, it introduces the definition, characteristics and situation of Chinese taxation preference system. Finally, it analyzes the necessity to implement taxation preference institution of high-tech industry.Chapter 2 makes jurisprudence analysis on the taxation preference system of high-tech industry, including its law concept, values, basic principles and significance. It gives a theoretic foundation for the following text.Chapter 3 gives research on the taxation preference system of high-tech industry of other countries. It analyzes the systems of taxation preference in USA, Japan and Korea then draws advanced lessons which benefits the establishment of...
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