Lecture 6: Tax Issues in Technology Introduction

Abstract

Technology introduction is an important part of realizing my country's opening-up policy, an important means of developing production technology and transforming existing enterprises. It plays an extremely important role in promoting my country's scientific and technological progress and accelerating socialist modernization. However, in order to do a good job in the introduction of technology, there are a series of problems to be paid attention to. In addition to the problems raised in the previous lectures, the taxation problem must also be clarified. Due to the long-term implementation of the "closed country" policy in my country, the number of imported technologies is small, and there is no corresponding taxation experience. Therefore, how to adapt to the needs of opening to the outside world should be studied and discussed theoretically, practically, and international common practice, including technology introduction. It is a new topic in the construction of my country's tax system.