企业技术转让所得税优惠政策探析

摘要

为了营造良好的技术创新体系，提高核心竞争力，国家出台了相应的优惠政策。文章对优惠政策的发展和调整进行分析，指出优惠政策中存在的不足，并提出相应的政策和建议，进而为科技成果转化创造环境。%In order to create a good system of technology innovation, enhance core competitiveness, the State introduced preferential policies. The article analyzes the development and adjustment of preferential policies, notes the gaps in the preferential policy, and makes recommendations and appropriate policy, thus creating an environment for technology transfer.