Study on international references of high-end equipment manufacture industry

Strategic emerging industry development has important relations with national economic security and strategic changing. One of the most important national economic developments is training and developing strategic emerging industry. Tax revenue is very important to developing emerging industry, which can't be replaced by other measures. But, the emerging industry is obstructed by the national current tax policies. And some tax policies which used to encourage emerging industry also have shortages. In this paper, we have summarized developed countries' tax policies which used to encourage strategic new-type industry efficiently. On the basis of analysis, we have concluded some proposals about constructing our country's strategic new-type industry tax policies. And all the proposals are focused on such aspects as homegrown innovation, training market and absorbing talented people. Copyright © 2014 Trans Tech Publications, Switzerland.