A Study On The Perfection Of Preferential Taxation Policies On China's New & Hi-Tech Industry

High and new technology industries is that the locomotive that world economy develops nowadays , main part being that national economy realizes upgrading of an industrial structure and the allocation of resources optimization are dynamic. High and new technology industries promptness rises abruptly , is the important pillar that the present age knowledge-base economy increases. "Commanding elevation" developing already have become every country economic competition and synthetical high and new technology industries national power arguing. As a result, the government creates the high and new technology industries beneficial to being advanced ability to innovate , promotes a policy environment that high and new technology industries develops, appear especially necessary. High and new technology industries is that height throws into , high risk prepares highly peculiar estate , government policy bringing back a report support dynamics playing have arrived at decisive role to development of high and new technology industries. Government one of the means means at present comparatively effective including that preferential tax treatment increasing throwing into , creating the investment and financing system diversifying and so on , direct, but preferential tax treatment being to apply commonly in every country producing a marked effect. Give priority to supporting and developing high and new technology industries, long-term strategy and important government behavior already becoming the lot of developed country of world, the government function and behavior already are institutionalized , and institutionalize in this respect.Near at hand , how that tax system reforms one new wheel makes new tax system develop in high-tech industries more beneficial to design that going ahead is a significant real problem. The main body of a book union Nan Chang City practice condition , the effect boosting high and new technology industries developing and fundamental preferential tax treatment way discussing tax policy, announce to current our country high and new technology industries developing primal problem facing the middle tax policy, have brought forward the legislative power by perfecting high and new technology industries tax revenue legal system , harmonizing central authority and the place further and on drawing international experience and measuring and calculating our country high and new technology industries tax shouldering the horizontal basis; Appropriate adjustment high and new technology industries preferential tax treatment system; The system setting off from the overall situation planning as a whole designs science and technology tax revenue preferential measures; Put duty on value added into practice in high-tech industries rotating the type experimental unit; Building-up is further perfect to estate basis tax revenue preferential measures that application study develops with estate; Income tax preferential measures; Build the preferential tax treatment policy system encouraging venture capital; Reinforce science and technology personnel training , stabilize the scientific research team , be that the high and new technology develops what be required human capital to provide support; Actual efficiency this several aspect building-up and the tax policy that perfect high and new technology industries develops expending the policy managing , improving preferential tax treatment take the style carrying out tax step by step to sum suggestion.