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| | This paper discusses the role of tax incentive in the development of the privately owned technology enterprise and how to accelerate the development of privately owned technology enterprise with tax incentive by the government. Tax incentive involves the choice of incentive methods and sorts of taxes. Of the many tax incentive methods,the results show, the accelerative depreciation, profit and loss offset, investment deduct, and tax delay should be selected. As a direct tax,the income tax is the main kind... | | 主要阐述了税收优惠对民营科技企业发展的作用及政府如何利用税收优惠来促进民营科技企业的发展。税收优惠涉及优惠方式和优惠税种的选择。税收优惠的方式很多,对民营科技企业应选择加速折旧、盈亏互抵、投资抵免、税收递延等。所得税作为直接税,是政府实施税收优惠的主体税种,减轻所得税负担,可体现政府对民营科技企业的扶持和鼓励 | | 文摘来源 | |   |
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