| WTO规则与我国高新技术产业税收优惠政策的冲突与协调 |
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| 引用本文： | 廖正方,刘静. WTO规则与我国高新技术产业税收优惠政策的冲突与协调[J]. 湖北经济学院学报, 2002, 0(3) |
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| 作者姓名： | 廖正方 刘静 |
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| 作者单位： | 湖北商业高等专科学校会计系 湖北武汉430079(廖正方)，武汉市地税局东湖高新技术产业开发区分局 湖北武汉430074(刘静) |
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| 摘 要： | WTO规则是国际商业活动的基本规则。我国高新技术产业税收优惠政策中存在着与WTO规则的冲突 ,协调冲突的办法就是按 WTO规则对现行税收优惠政策进行协调与修订。
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| 关 键 词： | WTO规则 税收优惠政策 冲突 协调 |
The Conflict and Coordination between the WTO Rules and the Tax Preferential Policies for Hi-tech Industry in China |
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| LIAO Zheng fang,LIU Jing. The Conflict and Coordination between the WTO Rules and the Tax Preferential Policies for Hi-tech Industry in China[J]. Journal of Hubei University of Economics, 2002, 0(3) |
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| Authors: | LIAO Zheng fang LIU Jing |
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| Abstract: | The international business activities are based on the WTO rules. There exist some conflicts between the WTO rules and the tax preferential policies for the hi tech industry in China. In this article the co authors claim that the present tax preferential policies should be amended to deal with the conflict. |
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| Keywords: | the WTO rules tax preferential polices conflict coordination |
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