我国科技税收优惠政策.研究

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1、’StudyonChina’STaxPreferentialPoliciesonScienceandTechnologypoliciesonscienceandtechnology．ThethirdchapteranalyzedthestatusofChina'spreferentialtaxationpoliciesonscienceandtechnology．ThischapterreviewedChina'spreferentialtaxpolicydevelopmentprocessofscienceandtechnology，

2、analyzedthestatusofthelevelofChina’Sscientificandtechnologicalresearchanddevelopmentthroughreferringtolargeamountsofdata,andsummarizedchina’Scurrentpreferentialtaxationpoliciesonscienceandtechnologyfromvariousaspectsoftaxation．Combingthenewlyissued((People’SRepublicofChi

3、naEnterpriseIncomeTaxLaw))，itanalyzedthenewlyadjustmentsofChina’Spreferentialtaxationpoliciesonscienceandtechnology．ThefourthchapterdiscussedtheexistingproblemsofChina’Spreferentialtaxationpoliciesonscienceandtechnology．Throughlargeamountsofdataandstudy,thischapteranalyz

4、edtheshortagesofChina。Spreferentialtaxationpoliciesonscienceandtechnologyfromseparateaspectsoflegalestablishment、policydesignandgovernmentmanagement．Thefifthchapterstudiedforeigntaxpreferentialpoliciesforscienceandtechnology,andanalyzeditsinspirationtochina．Thischaptercl

5、assifiedforeigncountriesintotwocategories：EuropeandtheUnitedStatescategoryandAsiancountriescategory．Thenitanalyzedthesetwocategories’preferentialtaxationpoliciesonscienceandtechnologyandfinallyputforwarditsinspirationtoChina'spreferentialtaxationpoliciesonscienceandtechn

6、ology．ThesixthchapterexpoundedsuggestionsofoptimizingChina’Spreferentialtaxationpoliciesonscienceandtechnology．Upontheformerchapters，frommacropolicy，taxes，operatingmechanisms，taxcollectionandmanagementandself-managementofenterprises，thischaptermadepropositionsforoptimizi

7、ngChina’Spreferentialtaxationpoliciesonscienceandtechnology．Keywords：Scienceandtechnology；Taxpreferentialpolicies；Optimization2西南财经大学学位论文原创性及知识产权声明本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本学位论文引起

8、的法律结果完全由本人承担。本学位论文成果归西南财经大学所有。特此声明!学位申请人：杨晖2008年12月7日1．绪论1．1研究的背景及意义1·绪论进入21世纪，世界科技革命发展迅猛，各个领域正孕育着重大突破，