在众多鼓励和扶持高新技术产业的宏观调控手段中,税收政策无疑是最强有力的手段之一。现阶段中国要走自主创新的道路,必须有针对性地合理安排对科技税收政策进行相应的完善和调整,为此,应制定以鼓励研发为核心的税收激励政策,同时加大对成果转化、产学研合作税收体系的支持力度,力争使其发挥最大效用。 Among numerous macro-control measures that encourage and support hi-tech industries, taxation policies are undoubtedly one of the most powerful measures. At this stage, China must take the road of independent innovation and must make rational and targeted adjustments to the tax policy of science and technology in a targeted and targeted manner. To this end, we should formulate a tax incentive policy that encourages R & D as the core, meanwhile, The cooperation of industry, university and research tax system efforts, and strive to make it to maximize effectiveness.