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支持“物联网”建设发展的税收政策研究 被引量:8

Study on Tax Policy of Supporting the Construction and Development of "The Internet of Things"
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摘要 物联网作为一项新兴产业,已被我国提升为国家战略,其建设发展对推动我国经济结构转型,提升综合国力具有深远的战略意义。而目前其自身建设发展遇到诸多困难。为加快物联网产业的培育与发展,必须充分发挥政府的引导作用,进一步提高税收政策作用的针对性与有效性,尽快形成有利于物联网产业启动和良性发展所需的税收政策环境。 The internet of things is a new industry, and has become a national strategy. Its construction and development is of far-reaching strategic significance to promote the economic restructuring and enhance the overall national strength in China. At present, there are a lot of problems in the process of the construction and development of this new industry. In order to speed up the cultivation and development of this industry, the government should play the guiding role in improving the effectiveness and relevance of tax policy. Furthermore, a tax policy environment is needed for the start of this industry and its sound development.
作者 詹正华
机构地区 江南大学商学院
出处 《税务与经济》 CSSCI 北大核心 2011年第1期70-75,共6页 Taxation and Economy
关键词 中国 物联网 税收政策 China the interact of things tax policy
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