【摘要】 通过分析中医药有关科技成果转化的数据,发现中医药行业面临的现状是研发动力不足,科技成果转化率低。税收优惠对中医药的科技成果转化具有正向积极的作用,进而梳理了我国近20年有关科技成果转化的税收优惠政策和法律法规,并详述了税收优惠的方式主要有直接优惠和间接优惠,二者相互促进可增强中医药企业的创新活力。更多还原

【Abstract】 Through the analysis of relevant data, this paper finds that the current situation of Chinese medicine industry is lack of R&D motivation and low conversion rate of scientific and technological achievements. Tax preferences play a positive role in the transformation of scientific and technological achievements. This paper collates the tax preferential policies and laws and regulations related to the transformation of scientific and technological achievements in China in the past 20 years,and elaborates two modes of direct preference and indirect preference. The cooperation of the two modes can improve the innovation vitality of Chinese medicine enterprises.更多还原