摘要
在知识经济时代,高新技术产业发展是经济增长的战略性举措。由于高新技术产业具有准公共产品性、外溢性、风险性、信息不对称性等自身的特殊性,税收优惠的介入以激励高新技术产业发展成为必要。税收优惠从人力资本、研究与开发以及风险投资等方面对高新技术产业的发展产生重要的经济影响。但是,目前我国对高新技术产业发展的税收优惠激励在制度上还存在缺陷,应该予以矫正。
In the era of knowledge-based economy, new hi-tech industry's development is the strategic measure for the economic growth. Because of the industry's specific characters, such as quasi-public product, externality, visic and non-symmetry, etc, it becomes necessary to encourage new hi-tech industry's development with preferential taxation policy. The policy exerts tremendous economic influence in the aspects of human capital, R&D and risk investment. However, at present there are sticl some institutional defects in our country that should be put right when ecourging new hi-tech industry with preferential taxation policy.
出处
《商业研究》
北大核心
2003年第9期20-24,共5页
Commercial Research
