中文摘要：

作为深化改革先行区、开放创新引领区和创新创业集聚地，中关村示范区各项试点政策在建设创新型国家中发挥了重要作用。但在税收试点政策实施过程中仍存在一些障碍。政策效应尚未凸显。为充分发挥中关村示范区的集成效应和示范效应，优化创新创业环境，建议一要进一步完善相关税收政策并推广至其他区域，二要继续研究出台在中关村先行先试的其他税收政策。

英文摘要：

The pilot tax policies in the Zhongguancun Hi-tech Park play an important role in building the innovative country. In doing so, there are still such barriers that affect the effect of the policies. This paper suggests that the relevant tax policies should be improved further for spreading them to other areas and other tax policies could be studied and implemented in the Zhongguancun Hi-tech Park.