Research Of China’s High-tech Industry Tax Incentives

Due to the increasing development of economic globalization and information technology, high-techhas become a strong driving force to promote the development of social productive forces and to promotesocial progress. With the high-tech support for the high-tech industry development degree, directlydetermines the level of the size of a country’s competitiveness and international status. Thus, vigorouslydevelop the high-tech industries, to promote their growth, and to grow and far-reaching significance. Thus,In the high and new technology industry development process, in addition to financial and technicalsupport, a favorable external policy environment for their development is essential. Preferential tax policyfor high-tech industry is its external policy environment is a very important part of. Scientific andreasonable tax preferential policy, will effectively promote China’s high-tech industry’s sustainabledevelopment. This paper on China’s preferential tax policy for high-tech industry current situation andproblem undertook thorough analysis, based on the successful experience of foreign, put forward to perfectChina’s preferential tax policy for high-tech industry countermeasures.The paper mainly includes the following six parts:The first part is an introduction, mainly elaborated the paper research background, research objectivesand significance of this paper;The second part analyze: Overview of preferential tax policies of the high-tech industries;The third part from indirect taxes, taxes and other each categories of taxes such as angle followed byanalysis of China’s current tax preferential policies for hi-tech industry the main problems;The fourth part details the experience and learn from preferential tax policies of foreign high-techindustries, this paper mainly abroad is divided into two broad categories of developed and developingcountries, respectively, these two categories of high-tech industries preferential tax policiesa summaryanalysis of preferential tax policies for China’s development of science as a reference and draw;The fifth part of the existing preferential tax policies for China’s high-tech industries, China’snational conditions and the countermeasures and suggestions of practical significance;The sixth part of the paper:Conclusion of Part VI of this thesis.