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一、国外促进高新技术产业发展的税收政策取向（一）税收减免各国政府对有助于高新技术产业发展的项目 ,大多给予相应的税收减免优惠。如日本政府为实现科技振兴 ,实行了对实验研究费给予税额扣除、向海外出售技术等海外收入给予特别扣除等政策。《促进基础技术开发税制》中规
I. Orientation of Tax Policies for Promoting the Development of High-tech Industries Abroad (I) Tax Rebates Most governments of all countries give preferential tax breaks to projects that contribute to the development of high-tech industries. For example, the Japanese government has implemented policies such as tax deductions for experimental research fees, special deductions for overseas revenue such as overseas sales of technology in order to rejuvenate science and technology. “Promote the development of basic technology tax system” rules