| 进一步完善我国企业所得税区域优惠政策 |
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| 引用本文： | 魏志梅.进一步完善我国企业所得税区域优惠政策[J].涉外税务,2010(4). |
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| 作者姓名： | 魏志梅 |
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| 作者单位： | 国家税务总局税收科学研究所; |
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| 摘 要： | 区域税收优惠政策对促进区域经济协调发展具有重要作用。本文在分析我国现行企业所得税区域优惠政策存在问题和介绍部分发达国家和发展中国家施行的较为成功的区域税收优惠政策的基础上,就完善我国企业所得税区域优惠政策提出了设想和建议。
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| 关 键 词： | 企业所得税 区域 税收优惠 |
Perfecting Preferential Enterprise Income Tax Policies for Regional Development in China |
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| Zhimei Wei.Perfecting Preferential Enterprise Income Tax Policies for Regional Development in China[J].International Taxation In China,2010(4). |
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| Authors: | Zhimei Wei |
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| Abstract: | Preferential enterprise income tax policies play an important role in promoting a harmonious regional economic development.This paper analyzes existing issues in preferential enterprise income tax policies for regional development in China and introduces successful experiences of relevant policies in some developed and developing countries.Based on the analysis as such,the author makes some recommendations to improve preferential enterprise income tax policies in China. |
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| Keywords: | Enterprise income tax Region Tax preference |
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