| 促进信息技术产业发展的税收思考 |
| |
| 引用本文： | 郭庆旺,罗宁.促进信息技术产业发展的税收思考[J].财经问题研究,2001(9):57-63. |
| |
| 作者姓名： | 郭庆旺 罗宁 |
| |
| 作者单位： | 1. 中国人民大学,财政金融学院,北京,100872
2. 中国人民大学,财税研究所,北京,100872 |
| |
| 摘 要： | IT产业是一个比较幼稚的产业，但它对于国民经济而言又具有非常重大的现实意义。从某个角度上说，它在竞争中处于不利的地位，因而有必要对其在税收政策方面给予一定的扶持。扶持的措施是完善税收政策，改革现行的企业所得税，增值税和个人所得税，使我国的税收制度更加有利于IT产业的发展。
|
| 关 键 词： | 信息技术 税收政策 税收激励 工厂产业 信息产业 中国 发展 |
| 文章编号： | 1000-176X(2001)09-0057-07 |
| 修稿时间： | 2001年3月13日 |
How to Promote the Development of IT Industry in the View of Tax Collection |
| |
| GUO Qing wang,LUO Ning.How to Promote the Development of IT Industry in the View of Tax Collection[J].Research On Financial and Economic Issues,2001(9):57-63. |
| |
| Authors: | GUO Qing wang LUO Ning |
| |
| Abstract: | IT is of great importance to the national economy though it is an infant industry at the current stage.It is necessary to assist the IT industry with some favorable tax treatment because of its disadvantages in the intensive competition.We should carry out a perfect tax policy and reform the current corporate income tax,value added tax and individual income tax in order to support IT development of China. |
| |
| Keywords: | IT tax policy tax incentives |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
