对促进战略性新兴产业发展税收激励政策的探索

摘要

To develop strategic emerging indus- try has become a critical strategy for the major countries to take high ground in a new round of economic and scientific development, and to further improve the development of strategic emerging industry is of great importance for transforming economic development mode and realizing scientific development. By targeting at the existing problems in the development of strategic emerging industry in China, this paper elaborates on the goals of tax policy encouraging the development of strategic emerging industry and puts forward suggestions like expanding preferential scope and improving mating measures by referring to relevant experiences in other countries.%发展战略陛新兴产业已成为世界主要国家抢占新一轮经济和科技发展制高点的重大战略，进一步完善促进战略性新兴产业发展的税收激励政策体系对于我国转变经济发展方式、实现科学发展具有重要意义。本文针对我国战略性新兴产业发展中存在的问题，借鉴其他国家及地区有关税收经验，阐述了税收政策促进战略性新兴产业发展的目标要求，提出了扩大优惠覆盖面、完善配套措施等建议。