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促进科技社团发展的税收支持政策创新
引用本文:危怀安,吴秋凤,刘薛.促进科技社团发展的税收支持政策创新[J].科技进步与对策,2012,29(5):108-112.
作者姓名:危怀安  吴秋凤  刘薛
作者单位:华中科技大学公共管理学院;武汉工程大学马克思主义学院;
摘    要:作为公益性社团组织的重要组成部分和科技自主创新的重要推动力量,科技社团的发展需要国家税收政策的支持。然而,我国促进科技社团发展的税收政策体系尚未完善,现行税收支持政策还存在着诸多局限和不足。因此,借鉴国际经验,进一步完善我国科技社团发展的税收政策,疏通和拓展税收政策的支持通道,已成为促进我国科技社团发展的理性选择。

关 键 词:科技社团  税收支持  政策创新  

On the Innovation to Supportive Tax Policies about S&T Community in China
Wei Huaian , Wu Qiufeng , Liu Xue.On the Innovation to Supportive Tax Policies about S&T Community in China[J].Science & Technology Progress and Policy,2012,29(5):108-112.
Authors:Wei Huaian  Wu Qiufeng  Liu Xue
Institution:1(1.School of Public Administration,Huazhong University of Science and Technology,Wuhan 430074,China;2.School of Marxism Studies,Wuhan Institute of Technology,Wuhan 430073,China)
Abstract:As an integral part of nonprofit community organization and also important driving force of S&T independent innovation,the development of S&L community needs national supportive and cultivative tax policies.However,Chinese supportive tax policy system to S&T community has not been built and there are many limitations and deficiencies in actual conditions,so learning from international successful experiences,further promoting the tax policy and expand the supportive channel become a rational choice of promoting the development of S&T community in China.
Keywords:S&T Community  Tax Support  Policy Innovation
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