本文分析了贵州省战略性新兴产业发展现状及现行税收政策,探讨了促进战略性新兴产业发展的税收支持政策的两个指导原则,有针对性的提出相关税收政策建议:制订专门的税收减免优惠政策;实行区域“弹性税制”;加大税收优惠力度;简化税务审批程序,降低纳税成本;调整欠发达地区税收分成比例,对战略性新兴产业减免的税收由中央和地方共同承担。 This paper analyzes the status quo and current tax policies of strategic emerging industries in Guizhou Province, discusses two guiding principles for tax support policies to promote the development of strategic emerging industries, and proposes relevant tax policy suggestions in a targeted manner: formulating a special tax relief policy Policies; implementing regional “flexible tax system”; increasing tax incentives; simplifying tax approval procedures and reducing tax costs; and adjusting tax share in underdeveloped areas, tax relief for strategic emerging industries is shared by the central government and local governments.