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来源:百度知道 编辑:UC知道 时间:2024/05/11 19:15:05
新企业所得税对高新技术企业的相关税收优惠政策进行了整合,将国家高新技术企业开发区内高新技术企业低税率优惠扩大到全国范围,明确了产业优惠为主的方向。这是提高我国企业的自主创新能力、自主研发能力的关键性举措。
纵观全球,世界各国均制定了促进高新技术企业发展的税收优惠政策,特别是发达国家均有比较完善的促进高新技术企业发展的税收法律规定,如投资抵免,加速折旧,提取研发准备金,对风险投资实施税收优惠等等。实践证明,国外的高新技术企业税收优惠政策曾取得过良好的社会和经济效益,值得我们借鉴。
对于我国高新技术企业税收优惠政策的发展方向,主要应该从以下几个方面考虑:要系统规划,构建完善的高新技术企业税收优惠法律体系;改善优惠方式和实行灵活的税收优惠期,关注实现税收优惠从以区域优惠为主转向以产业优惠为主过程中可能出现的问题等等。
本文通过对现行的高新技术企业税收优惠中存在的问题进行剖析,借鉴国外成熟经验,立足我国实际,为今后我国高新技术企业的税收优惠政策的制定指明方向。
High-tech industrialization and international competitiveness has become the high ground and a country or region an important indicator of overall strength. State and national competition, in the final analysis, technology and innovation competition, and high-tech enterprises are innovative and inexhaustible source of power. To support the development of high-tech enterprises, the establishment of an innovative country strategic decision China has developed a package of tax policy. These policies adopted by the high-tech enterprises to create a favorable environment for innovation to enhance the capability of independent innovation and promote scientific and technological upgrading of the industry; but China's current high-tech companies tax breaks is still imperfect and there are many unreasonable. Such as: the fragmentation of scattered preferential tax policy, the policy change too often, policy-makers lack the degree of refinement, and so on.
The new corporate income t