摘要
面对新冠疫情对经济带来的冲击,我国政府出台了一系列适合国情的税收优惠政策,逐步恢复生产促进经济回暖,但同时现行的税收优惠政策,仍然存在缺乏科学性、系统性,以及税收监管不完善的问题。通过分析我国税收优惠政策的现状及问题,为更好地发挥税收支持作用提出相关建议。
In the face of economic shock,the Chinese government has issued a series of tax preferential policies suitable for the national conditions,and gradually restore production to promote economic recovery.However,at the same time,the current tax preferential policies are still lack of scientificity,systematicness,and imperfect tax supervision.Through the analysis of the current situation and problems of China’s tax preferential policies,in order to better play the role of tax support,put forward relevant suggestions.
作者
张跃洋
ZHANG Yue-yang(School of International Business,Tianjin Foreign Studies University,Tianjin 300204,China)
出处
《经济研究导刊》
2021年第21期47-49,共3页
Economic Research Guide
关键词
经济冲击
税收政策
问题
建议
economic shock
tax policy
problems
proposal
