The Research Of Taxation Preferential Policy For The Promotion Of High And New Technology Industry

In the 21st century, the world technological revolution is developing rapidly, it is giving birth to a major breakthrough in various fields, and profoundly changing the social and economic landscape. Now, the new wave of technological revolution is advancing a global scale, particularly the development and establishment of high-tech and high-tech industry are mixing a more prominent. The areas of high-tech have become new industrial ones and the important weapon to the development of the economy in all countries and regions. Marx pointed out: "Technology is the productive forces" [38]. Comrade Deng Xiaoping made a famous thesis "science and technology are the primary productive forces". According to China's national conditions, from 1982 to date, our country has implemented the research programs Spark Plan, 863 Plan, the Torch Plan, 973 Plan. Early in 2006, "national long-term scientific and technological development planning framework (2006-2020)" made a clear plan for the national science and technology development, and gave a high degree of attention to the deployment of high and new technology industry, and took practical measures. From the States to promote the development of high and new technology industry practice, in various policy measures of the government to promote the development of high and new technology industry, due to the taxation policy of its own norms, effectiveness, the effect of taxation policy is very obvious, and the taxation policy occupies an important position in the policy tool of nations of the world to support and guide the development of the high-tech industry.However, China's taxation policy of high and new technology industry is more sporadic and scattered, lacking of industry guidance and complete system design. Faced with fierce competition in the international market, it is an urgent issue to resolve how to use the appropriate taxation policy to support the development of China's high and new technology industry, and enhancing our competitiveness in science and technology to sustain China's economic development. This paper attempts to study high and new technology industry. It bases on the importance of high and new technology industry, combines with the industry economic theory, and defines the concepts of the high-tech industry. Based on China's high and new technology industry taxation policy status, learn from the high-tech industry taxation policy practice all of the world, exploring the law of designment of preferential taxation policy of China's high and new technology industry, making China's high and new technology industry to sustainable development, and upgrade China's comprehensive national strength constantly.