CAJ | 학술논문

首先对税收优惠政策促进科技创新的原理进行理论阐析，并对相关文献作了回顾，接着结合厦门市科技创新，特别是高新技术产业的发展状况和取得的成效，分析税收优惠政策运用过程出现的问题，最后提出完善科技创新的税收激励政策措施。
수선대세수우혜정책촉진과기창신적원리진행이론천석，병대상관문헌작료회고，접착결합하문시과기창신，특별시고신기술산업적발전상황화취득적성효，분석세수우혜정책운용과정출현적문제，최후제출완선과기창신적세수격려정책조시。
T his thesis firstly carries out the theoretical research and literature review on the preferential tax policy for prom oting science and technology innovation.T hen it analyses the problem s in applying preferential tax policy on X iam en's science & technology innovation, especially in H igh-tech developm ent industry. It finally puts forw ard the incentive taxation policy m easures on prom oting science & technology innovation.