【作者】 方东林；

【导师】 朱柏铭；

【作者基本信息】 浙江大学 ， 财政学， 2003， 硕士

【摘要】 财税发展与科技进步之间存在着互动关系。针对此，本文首先运用现代经济学的方法和工具进行系统的理论分析。就财税推动科技发展这个方面，分别从公共品的供给、外部效应、风险以及运行环境四个方面进行探讨；就科技推动财税发展这个方面，分别从财税管理的效率，财政收入规模与结构以及公共供给的作用三个方面进行探讨。然后，借助一些统计数据和指标进行了相关的实证分析和检验。在此之后，联系到目前我国的实际情况，本文就我国财税与科技发展中存在的问题进行全面的分析。这主要涉及到财政支出、增值税制度和所得税制度三大块。其中财政支出包括财政支出量、支出结构、支出体制和支出方式等；增值税制度包括增值税类型、抵扣范围、增值税征收范围等；所得税制度包括优惠目标、优惠方式、优惠导向和优惠内容等。最后，针对目前存在的这些问题，提出了相关的对策建议，以供决策部门参考。更多还原

【Abstract】 The reciprocal effect lies between the development of finance-taxation and the improvement of science-technology. In this view, we make a systematic analysis in theory by the methods and tools of economics at first in this article. Concerning the aspect of finance-taxation pushing science-technology forvard,we probe into it from four angles including the offering of public article , the externalities ^ the risk and the condition of functioning. Concerning the aspect of science-technology pushing finance-taxation forward, we probe into it from three angles including the efficiency of finance-taxation management, the scale and composition of finance-taxation revenue and the effect of public offering. After that, we make some relevant authentic proof analysis by some statistical datas and quotas. Then relating our country’s reality at present, we give a overall analysis of the shortcomings that lie in the development of finance-taxation and science-technology of our country. This includes finance paying, value-added tax system and income tax system. For the finance paying system, it includes the paying scale, the paying composition, the paying system and the paying way. For the value-added tax system, it includes the type of value-added tax, the offsetting scope and the imposing scope. For the income tax system, it includes the objective of preference, the way of preference, directing of preference and the content of preference.At last, we put forward relevant proposals concerning these shortcomings for the policy-making department.更多还原