一、研究背景伴随着经济全球化的逐步深入,世界各国经济竞争已经由初级生产要素转向人才、科学技术等新兴生产要素,高新技术产业由此产生。我国自20世纪80年代以来,先后部署了一系列计划,其目的是要加速推进高新技术产业化,促进经济的可持续发展。然而,与世界上发达国家相比,我国目前企业研发活动受税收优惠政策的支持仍然较弱。二、文献回顾李讳等人(2006)认为,高新技术产业的增值税税负较重,且存在 I. Background With the gradual deepening of economic globalization, the economic competition in various countries in the world has shifted from primary production factors to emerging production factors such as human resources and science and technology, resulting in high-tech industries. Since the 1980s, our country has successively deployed a series of plans whose purpose is to accelerate the industrialization of high-tech industries and promote the sustainable economic development. However, compared with the developed countries in the world, the current R & D activities of enterprises in our country are still weakly supported by preferential tax policies. Second, the literature review Taboo et al (2006) that the high-tech industries, the VAT tax burden heavier, and there