Tax Policy To Promote High-tech Industries In China For Sustainable Development

The aim of high-tech industry taxation policy is to increase the input to high-tech industry, and to encourage its development, and to stimulate the production of correlative products by making use of taxation preferential iieasures, so as to enhance overall science and technology level, and to strengthen the competition capability. Just because of the promotion function of taxation, in order to promote high-tech industry development and achieve steady increase of tax revenue, many developed and developing countries validate concerned taxation provisions on high-tech industry by lawmaking on science and technology and on taxation. Although, taxation policy of assisting high-tech industry development has existed since the reform and open of China, it is not denied that domestic experts embarking on practical work and scholars in academic kingdom in our country only researched about how to accelerate high-tech industry development by making use of taxation preferential policy or expatiated simply on taxation preferential policy by regarding it as a portion of high-tech industry preferential policy. They didn't make systemic argumentation and analysis on it by viewing it as a policy system dependently. However, after entering into the WTO, the position of high-tech industry development in our country is very critical. So, how to set down taxation policy on high-tech industry in the basis of obeying the rules of WTO so as to reach the goal of its sustainable development, which is a question deserving discussioa Based on making a empirical analysis on our high-tech industry taxation policy and drawing advanced lessons from western countries, the thesis bring forward that the goal of reform should be implementing appropriate protection policy in the terms of perfect competitive, and the optimizing to high-tech industry taxation policy should progress step by step in an orderly way in the principal of "light adjustment". The progress of reform should be the unification of clearing and reorganizing taxation preferential policy in the transition term of entering into the WTO and optimizing the high-tech industry taxation policy in the medium and long term. The purpose of reform is to establish a set of systematicN scientific normative taxation policy systems being fit for sustainable development of high-tech industry.