Research On Tax Law Of Promoting High-tech Industry Development

In today's knowledge economy era, the development of science and technology of a country'seconomic development plays a key role. China in order to promote the development of high-techindustries, to develop a lot of related tax law rules and regulations. While many foreign advancedexperience, the use of tax legal system to promote the development of high-tech industry is indeedvery effective. The tax revenue as a very effective control means, to promote high-tech industry'shealthy development has very important function and significance. Our high and new technology inindustry starts late, compare with photograph of Euramerican developed country development isslower, accordingly, our country about the high-tech industry tax legal system is still not perfect, inthe legislation and the contents are the more or less defect. Therefore, actively learn from foreignadvanced experience, for the development of high-tech industry in China to create a favorableexternal environment is very important and meaningful.This article altogether divides into the introduction, body and conclusion of three parts,wherein the two or three, the four or five part is the main body:The second part, tax support and high-tech industry development relation analysis. Fromindustry of new and high technology high investment, high risk, high income characteristic proceedwith, analysed the development of high-tech industry to national economy development of ourcountry 's special meaning, namely, develop high-tech industry in our country the necessity, finallyfrom the theory, necessity, feasibility analysis of the three tax support and the development ofhigh-tech industry the special relationship.The third part, our country to promote the development of high-tech industry tax revenue lawsystem present situation and the existing problems. This section, from the development of high-techindustry in China involved in several major categories of specific, carefully study, put forward ourcountry current tax law and the problems and defects.The fourth part, abroad to promote the development of high-tech industry tax law system andthe reference. In this part, has mainly analyzed the the United States, Japan, Korea and India,Singapore and other countries about the new hi-tech industry development's tax legal systemregulation and effect, and summarize and learn from their advanced experience.The fifth part, promote the development of high-tech industry in China 's tax lawcountermeasure. The first part of the perfection of tax law system several principles, then from ourcountry law and specific categories of taxes, including the corporate income tax, personal incometax, VAT three respects put forward to perfect and improvement suggestions.