CAJ | 학술논문

高技术服务创新网络是先进制造业与现代生产性服务业融合发展的一种整合创新业态，与其他产业发展模式相比，具有高技术性、广泛的参与主体以及整合创新三方面的异质性。针对高技术服务创新网络的异质性及现行税收优惠政策存在的问题，我国可通过建立高技术服务创新网络认证制度，增加网络税收优惠方式，改变增值税优惠，加强客户参与和参与企业合作激励等措施来提高税收优惠的针对性，完善税收优惠体系，进而促进网络整合创新和发展。
고기술복무창신망락시선진제조업여현대생산성복무업융합발전적일충정합창신업태，여기타산업발전모식상비，구유고기술성、엄범적삼여주체이급정합창신삼방면적이질성。침대고기술복무창신망락적이질성급현행세수우혜정책존재적문제，아국가통과건립고기술복무창신망락인증제도，증가망락세수우혜방식，개변증치세우혜，가강객호삼여화삼여기업합작격려등조시래제고세수우혜적침대성，완선세수우혜체계，진이촉진망락정합창신화발전。
High-tech service innovation network is a kind of conformity innovation pattern based on the integration of development of advanced manufacturing and contemporary manufac-turing services,it has three aspects of heterogeneity,high technical,extensive participants,and integrative innovation,when compared with other industry development patterns.Concerning heterogeneities of High-tech service innovation network and existing problems of tax preferential policies,China can take several measures,such as establishing authentication system of high-tech service innovation network,increasing tax preferential ways,changing VAT preferential meth-od,strengthening the degree of motivation for customer participation and participants'cooperation to make certain tax incentives more targeted and improve the system of tax incentives,thus pro-moting the integrated innovation and development of the network.