According to the definition and considering our country ' s special condition , the article points out that the key to realize the model of sustainable development is to build up a positive < wp = 8 > relationship between economy and population 、 resource and environment , so we take the model that remedy and develop at the same time when carrying out the strategy of sustainable development . according to this , in order to promote the sustainable development strategy , we should consummate our tax policies from four aspects as follow : firstly , set a just and effective tax system when distribute resources and regulate economy , by this way , we can promote the adjustment of industries , and improve the efficiency of resource arrangement ; secondly , set a relative tax system targets to promote the research of science and technology ; thirdly , design a series of tax policies targets to protect environment , and consummate our tax system in resource protecting ; lastly , consummate the related tax policies in improving citizen ' s comprehensive capability and social insurance 鉴于此，我国的税收政策也应从以下四个方面着手完善，以促进可持续发展：建立公平、有效的税收分配和调控机制，促进产业结构调整，提高资源配置；建立以环境保护为目标的环境税收政策，完善以资源保护为目标的资源税收体系；完善税收政策在促进人口素质提高及社会保障方面的措施。基于以上认识，本文进而对我国税收政策在促进可持续发展战略中的现状作< wp = 6 >了分析，具体分析了我国税收政策在促进科技进步，经济结构调整，节约资源与保护环境等方面的作用与不足。我国现有的税收政策在促进可持续发展战略方面已发挥了巨大作用，对科技进步给予了越来越多的关注，对包括软件行业在内的高新技术产业实施了各种税收优惠措施；通过税收政策有效调整了产业组织结构，促进了产业结构升级换代；通过各种税费措施，对节约利用资源和保护环境都起到了积极的作用。
Firstly , the author analyses the basic principles and the detailed stipulations of wto , applies them into the reform of government expenditure . secondly , the author analyses the situation of our government expenditure and finds some questions by using the ways of statistics and comparison . thirdly , on the basis of learning form international lessons , it proposes the reform ' s whole thinking and detailed measures in the future 笔者在分析了wto的基本原则和具体规定的基础上，将wto规则灵活运用于政府支出改革中，归纳出wto对政府支出改革提出的要求；然后运用统计、比较分析等方法，对政府支出的现状进行实证分析，试图从实证分析中发现问题；再次，借鉴国际经验，将理论运用于实际，在遵守wto一般原则的前提下，兼顾我国是以发展中国家的身份加入wto的现实，充分利用wto中发展中国家的例外条款和优惠措施，制定相应的对策，推进改革，探讨今后政府支出改革的基本方向和具体思路。
Hsinchu science - based industrial park hsip established in 1980 the hsinchu science - based industrial park hsip , offers several incentives to attract business , including five - year tax exemptions as well as exemptions from import duties , commodity tax , and business tax on importing machinery and equipment for self use , as well as raw materials , and semi finished products 除了人才的供应土地厂房上的优惠措施外，政府于1980年设立新竹科学园区，并在前一年1979年通过实施科学园区设置管理条例提供园区厂商五年免税自国外输入自用机器设备或原料物料及半成品等免徵进口税捐货物税及营业税等租税奖励措施。
The aim of high - tech industry taxation policy is to increase the input to high - tech industry , and to encourage its development , and to stimulate the production of correlative products by making use of taxation preferential iieasures , so as to enhance overall science and technology level , and to strengthen the competition capability 高新技术产业税收政策旨在如何利用税收优惠措施来激励高新技术产业投入、高新技术开发和高新技术产品生产，从而提高一国的总体科技水平，增强竞争力。
India ' s economic growth is mainly manifested in the following aspects : the rapid development of foreign economic relations , noticeably accelerating growth of economy , rapid development of high - tech economy . by far , the economic development of india has become one of the fastest in the world . and the continuously increase of exports and numerous software companies of india have become the main facts in economic growth 本文通过对印度软件业发展现状和对印度软件业发展政策的经济学分析,阐述了印度政府为开发印度软件业制定相应的战略、政策以及开展相关的政务,并且提供市场、税收以及人才等优惠措施,为印度软件业创造有利的发展环境,加上印度本国固有的人力资源、语言和国情等方面的优势,使得印度软件业有了得以发展的基础。
