国外对高科技产业的税收取向（Tax orientation of foreign high-tech industries）.docVIP

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国外对高科技产业的税收取向（Tax orientation of foreign high-tech industries）.doc

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国外对高科技产业的税收取向（Tax orientation of foreign high-tech industries）

国外对高科技产业的税收取向（Tax orientation of foreign high-tech industries） Tax orientation of foreign high-tech industries Tax orientation of foreign high-tech industries 2008-12-20 15:15:37 Tax policy, as the most direct means of government regulation and control of economic operation, is widely used by governments in promoting the development of high-tech industries. First, give full play to the depreciation tax board role Foreign enterprises depreciation of fixed assets, before and after World War II for 20 years, has been reduced to about 10 years, the annual depreciation rate of 11% - 12%, so that the depreciation amount often exceeds the amount of capital of enterprises, enterprises to update equipment and the adoption of new technology has played a huge role. Especially for the high-tech industry, in order to adapt to the rapid development and increasingly fierce market competition, many countries take on some industries and for special research and development policy of fixed assets, the depreciation period is shorter, the depreciation rate is higher, faster updating equipment. In the United States, high and new technology industry, research and development instruments and equipment can be implemented fast depreciation, depreciation period of only 3 years, is the shortest period of depreciation in all equipment. The United States also uses accelerated depreciation as a method of government subsidies for private high-tech enterprises to promote investment in high-tech industries. At present, the proportion of depreciation Commission is the highest in US investment every year, up to 90%; Singapore government stipulates that enterprises in the field of scientific research and development, priority projects and other fields of fixed assets investment, one-time extraction of 50% of the initial depreciation. Japan in order to promote the introduction of technology and technological innovation, has developed a test research and development of mechanical special depreciation sy