The tax incentive policies can efficiently promote the development of high-tech industries. Based on the real situation, Taiwan has formulated and perfected preferential tax policies for Xinzhu scientific industial park, encouraging and guiding the high-tech research and development of private enterprises. These polices are prospective, normative and feasible. The Mainland should borrow Taiwan's tax policy experience to support high-tech industrial zones and pioneering centers, promote the development of medium and small enterprises and perfect the tax policies for high-tech industries.