摘要：高新技术产业发展是推动经济增长的重要力量，是国家竞争力的核心。高新技术产业的发展离不开政府的宏观调控。税收政策作为政府宏观调控的最有力和最直接的政策之一，在促进高新技术产业发展方面有着重大作用。我国现有的税收政策在促进高新技术产业发展上还存在着一些问题。本文对我国高新技术产业发展的现状分析及比较，同时借鉴国际上促进高新技术产业发展税收政策相关经验，提出了改革和完善我国高新技术产业税收优惠政策的新思路。

关键词：高新技术产业    政府调控    税收政策

Abstract: High-tech industry development is an important force in promoting economic growth, is at the heart of national competitiveness. High-tech industry's development cannot be separated from the Government's macro-control. Tax policies as part of the Government's macro-control policies of the most powerful and the most direct one, has a significant role in promoting high-tech industry development. Our existing tax policy in promoting the development of high-tech industry, there are some problems. This article on China's high-tech industry development's present situation analysis and comparison, while drawing on the international tax policies for promoting the development of high-tech industry-related experience, made reform and new ideas of perfecting the preferential tax policies of China's high-tech industry.

Keywords: High-tech industry；Government's macro-control；Tax policies