| 企业所得税优惠政策分析 |
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| 引用本文： | 郁东敏,井明.企业所得税优惠政策分析[J].中央财政金融学院学报,2001(12):5-9. |
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| 作者姓名： | 郁东敏 井明 |
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| 作者单位： | [1]山东财政学院，山东济南250014 [2]财政部干部教育中心，北京100820 |
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| 摘 要： | 税收优惠作为一把双刃剑，在一国宏观调控体系中占有重要地位。本文分析主要优惠方法，进而就企业所得税收优惠政策的几个问题进行了较深入的讨论，使我们对税收优惠的认识更加清晰明确。
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| 关 键 词： | 税收优惠 企业所得税 税收支出 税收鼓励 政策 中国 |
| 文章编号： | 1000-1549(2001)12-0005-05 |
Analysis on Enterprise Income Tax Incentive Policy |
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| YU Dong-min,JING Ming.Analysis on Enterprise Income Tax Incentive Policy[J].Journal of Central University of Finance & Economics,2001(12):5-9. |
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| Authors: | YU Dong-min JING Ming |
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| Institution: | YU Dong-min JING Ming |
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| Abstract: | Tax preference makes a very important role in the macro-regulation system of a country.In this paper,we take an analysis on major incentive methods of tax incentive, and further, some problems on making tax incentive policy. |
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| Keywords: | Tax preference Enterprise income tax Tax expenditure Tax incentive |
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