一、国外扶植高新技术产业开发区的税收政策高新技术开发区作为各国科技发展的基地,国外都倾注心血,给予诸多优惠政策,实施“税收扶植”,值得我们参考和借鉴。其主要措施有: (一)直接优惠。给予高科技产业的投资者税收减免,以刺激科研和开发新产品。一般措施有:降低税率,规定减免期限,规定减免税额等。如日本为了鼓励高新技术开发区企业制造与使用先进设备,在《企业合理化促进法》中规定,对那些国家经济急需的新设备的制造试用,免征3年法人税和所得税。新加坡对外商投资从事高新技术产业开发的企业在10年内免征所得税,对进口设备、仪器及先进技术、产权、商标 I. Tax Policies for Foreign High-tech Industrial Development Zones As a base for the development of science and technology in various countries, high-tech development zones have devoted themselves to many preferential policies and implemented “taxation support.” It deserves our reference and reference. The main measures are: (A) direct concessions. Investors in hi-tech industries are given tax relief to stimulate research and development of new products. The general measures are: lower tax rates, the provisions of the relief period, the provisions of tax relief and so on. Japan, for example, encourages companies in hi-tech development zones to manufacture and use advanced equipment. The Law on Promotion of Enterprise Rationalization stipulates that a three-year corporate tax and income tax will be exempted for manufacturing trial of new equipment urgently needed by the country’s economy. Singapore enterprises engaged in the development of hi-tech industries with foreign investment are exempt from income tax within 10 years, and are exempt from the importation of equipment, instruments and advanced technologies, property rights, trademarks