| 关于我国再就业税收优惠政策的法律思考 |
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| 引用本文： | 钱俊文.关于我国再就业税收优惠政策的法律思考[J].税务与经济,2005(1):19-23. |
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| 作者姓名： | 钱俊文 |
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| 作者单位： | 苏州大学,法学院,江苏,苏州,213300 |
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| 摘 要： | 我国现行的再就业税收优惠政策在适用范围和条件等方面还存在诸多问题,不利于下岗再就业政策目标的实现,应予完善。对于税收优惠的相关法律责任问题,也有待于在法律上进一步明确。
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| 关 键 词： | 再就业 税收优惠 政策目标 法律责任 |
| 文章编号： | 1004-9339(2005)01-0019-05 |
| 修稿时间： | 2004年9月21日 |
The Legal Reflection on the Tax Preferences of Re-employment of China |
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| QIAN Jun-wen.The Legal Reflection on the Tax Preferences of Re-employment of China[J].Taxation and Economy,2005(1):19-23. |
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| Authors: | QIAN Jun-wen |
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| Abstract: | Some problems exist in our current tax preference policies of re-employment,which is not suitable for realization the goal of re-employment.The problems related to the legal responsibility on the tax preferences should be defined by law. |
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| Keywords: | re-employment tax-preferences policy goal legal responsibility |
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