促进科技服务业发展的财税政策研究

Research on the Fiscal and Taxation Policy for Promoting the Development of Science and Technology Service IndustrySchool of Commerce, Jiangsu University of Technology, Changzhou, Jiangsu

摘要:

科技服务业作为我国新兴产业业态和服务模式,是实施国家创新驱动战略的支撑,其发展水平和服务效率对经济发展方式的转变、产业结构的调整和企业核心竞争力的形成有着重要影响。文章在对科技服务业与经济发展、促进科技服务业发展的财税政策机理分析基础上,深入探讨了促进科技服务业发展的财税政策措施。

Abstract:

As an emerging industry and service mode in China,Science and technology service industry is the support of implementing national innovation driven strategy , which of development level and service efficiency has an important effect on the transition of the mode of economic development, adjusting the industrial structure and forming the core competitiveness of enterprises. Based on the analysis of the relation between science and technology service industry and the fiscal and taxation policy mechanism of promoting the development of science and technology service industry, this paper discusses deeply the measures of fiscal and taxation policy for promoting the development of science and technology service industry basis.