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| 论我国税收激励制度的完善 | |
| 引用本文： | 王跃军. 论我国税收激励制度的完善[J]. 中央财经大学学报, 2003, 0(9): 21-23 |
| 作者姓名： | 王跃军 |
| 作者单位： | 湖南省财经高等专科学校，长沙410205 |
| 摘 要： | 税收激励主要通过收益调节、现金流量的可获性和风险分担这三种方式发挥其作用。我国目前的税收激励的主要不足在于，缺乏一种系统的、一以贯之的政策取向。从知识经济的大背景看，完善我国的税收激励制度应紧紧围绕促进科技创新这一主线来进行。 |
| 关 键 词： | 知识经济 税收激励 科技创新 |
| 文章编号： | 1000-1549(2003)09-0021-03 |
On Improving the Incentive System of China''''s Taxation |
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| WANG Yue-jun. On Improving the Incentive System of China''''s Taxation[J]. Journal of Central University of Finance & Economics, 2003, 0(9): 21-23 | |
| Authors: | WANG Yue-jun |
| Affiliation: | WANG Yue-jun |
| Abstract: | Taxation incentive makes function through benefit modulation, cash flow and risk shoring. In China, taxation incentive is insufficiency because lack of systemic and consistent policy tropism. Under the knowledge economy, it is important to strengthen taxation incentive through science and technology innovation. |
| Keywords: | Knowledge economy Taxation incentive Science and technology innovation |
| 本文献已被 CNKI 维普 等数据库收录！ | |