科技税制
科技税制-
通过借鉴一些国家促进经济发展的税收制度和成功经验，从税收角度探讨了促进经济可持续发展的税制体系构想，提出了建立和完善我国科技税制、环保税制和资源税制的一些建议。
A tax system that can promote economic sustainable development is discussed by learning from other countries ' successful experiences . Suggestions of setting up and perfecting the Science & Technology tax system , environment protecting tax system and resource tax system are proposed .
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我国现行科技税收政策尚有不完善之处，需要根据国家产业政策、科技发展规划和税制改革方向进行适当调整。调整的思路是：扩大增值税抵扣范围；
There still exist defects in China 's science and technology tax policy , which need to be adjusted according to national industrial policy , science and technology development plan and tax reform path .