| 入世后我国税收优惠政策的基本原则 |
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| 引用本文： | 李凤颖,易州. 入世后我国税收优惠政策的基本原则[J]. 理论观察, 2004, 0(6): 59-60 |
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| 作者姓名： | 李凤颖 易州 |
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| 作者单位： | 长春税务学院法学系,吉林,长春,130021;长春税务学院法学系,吉林,长春,130021 |
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| 基金项目： | 吉林省社会科学规划项目研究成果,项目编号为2003113 |
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| 摘 要： | 税收优惠政策是税收竞争的一个重要方面,多种税收优惠的方式应该在一定税收优惠原则下统一运用,这些原则应包括:遵循世贸组织规则的原则、刺激技术进步原则、促进劳动就业原则、体现产业政策原则、择优扶困并举原则、直接优惠间接优惠并重原则.
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| 关 键 词： | 税收优惠政策 产业政策 间接优惠 |
| 文章编号： | 1009-2234(2004)06-0059-02 |
| 修稿时间： | 2004-11-10 |
The Fundamental Principle of Our Tax Preferential System After China Becoming A Member of WTO |
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| LI Feng-ying,YI Zhou. The Fundamental Principle of Our Tax Preferential System After China Becoming A Member of WTO[J]. Theoryotic Obsorvation, 2004, 0(6): 59-60 |
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| Authors: | LI Feng-ying YI Zhou |
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| Abstract: | Tax revenue preferencial policy is one important part of tax competition, Kinds of tax revenue preterence's way should run under certain tax principle,these principles should including: following WTO regulation;stimulating technology progress; promoting labor employment ; showing industrial policy; selecting excellent &poor ; laying equal stress on direct preference and indirect preference. |
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| Keywords: | taxrevenue preferential polioy industrial policy indirect preference |
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