我国科技税收政策的完善□廖家勤改革开放以来，为了加快科技进步，我国陆续制定了一系列促进科技发展的税收政策措施，对促进科技事业的发展发挥了重要作用，并收到了良好的效果。但是这些政策也存在不足之处，需要加以完善。一、我国科技税收优惠政策现状及存在的问题（... Since the reform and opening up, in order to speed up the progress of science and technology, China has successively formulated a series of tax policies and measures to promote the development of science and technology, which has played an important role in promoting the development of science and technology and has received good results. However, these policies are also inadequate and need to be improved. First, China’s science and technology preferential tax policies and the existing problems (...