文章通过对我国当前科技税收政策现状进行的分析，并结合世界发达国家的经验，提出了完善我国科技税收政策的一些看法。

This paper analyzes the existing situation of taxation policy, studies the experience of the developed countries and puts forward measures to consummate the technology taxation policy.

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我国现行税收政策中还有一些制约科技进步的因素有待改进。

There are some restricting factors in our current tax policy, which will cumber the development of science and technology. The tax countermeasures of promoting science and technol…

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