一、现行税收政策对高新技术企业的制约在“科学技术是第一生产力”的思想指导下，我国对高新技术企业一直有税收优惠政策；但同时，由于高新技术企业自身的特点及历史形成的原因，我国税收政策又在一定程度上制约了高新技术企业的发展。这主要体现在增值税和所得税两方面。（ I. Current tax policy constraints on high-tech enterprises Under the guidance of the idea that “science and technology are primary productive forces”, China has always had preferential tax policies for high-tech enterprises; but at the same time, due to the characteristics and history of high-tech enterprises, The reason is that China’s tax policy has, to some extent, constrained the development of high-tech enterprises. This is mainly reflected in the two aspects of VAT and income tax. (