摘要
促进科技进步对一个国家的经济和社会可持续发展至关重要。在宏观调控领域税收政策是 人们讨论和关注的焦点。本文分析了我国现行科技税收政策存在的问题,了解并借鉴了美国、日本、欧洲 国家的科技税收优惠政策。文章提出了完善我国科技税收优惠政策的总体思路,在此基础上,作者提出了 促进我国科技发展的税收对策。
Great efforts were made to promote development of science and technology has a great significance to sustainable economic and society development of one country. The tax policy is always the focus of discussion and is paid much attention by macroeconomic regulatory field. This paper starts with analyzing the problem of the preferential tax policy for science and technology adopted by Chinese government, and then understanding which adopted by the united states, Japan and European countries in reaction to science and technology development is of great reference value for China’s efforts to formulate the preferential tax policy for science and technology. Based on those, the author put forward some advices of improvement the preferential tax policy for science and technology.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第3期6-9,共4页
Journal of Central University of Finance & Economics
关键词
科技发展
税收对策
Development of science and technology Tax policy
