科技税收政策是科技与经济协调发展的重要手段之一。本期专题笔谈讨论了制定和完善科技税收政策的必要性、原则、难点、方向和现行税收政策的不足等若干问题,以期引起社会各方面的更大关注。 Science and technology tax policy is one of the important means for the coordinated development of science and technology and economy. In this issue, we discussed a number of issues such as the necessity, principles, difficulties and directions for the formulation and improvement of the science and technology taxation policy and the lack of the current taxation policy so as to arouse greater concern from all sectors of society.