| 运用税收政策促进战略性新兴产业发展 |
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| 引用本文： | 付广军.运用税收政策促进战略性新兴产业发展[J].兰州商学院学报,2011,27(2):1-9. |
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| 作者姓名： | 付广军 |
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| 作者单位： | 国家税务总局税科所,北京,100038 |
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| 基金项目： | 国家税务总局重点研究项目 |
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| 摘 要： | 本文主要介绍了中国促进战略性新兴产业发展的历史背景,对现行的与战略性新兴产业有关的税收政策进行了分析,指出了现行税收政策存在的问题,在借鉴市场经济发达国家有关税收优惠政策的基础上,提出了促进中国战略性新兴产业发展的税收政策建议。
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| 关 键 词： | 税收政策 战略性新兴产业 税收优惠 |
Enhance Development of Strategic New Industries by Tax Policies |
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| FU Guang-jun.Enhance Development of Strategic New Industries by Tax Policies[J].Journal of Lanzhou Commercial College,2011,27(2):1-9. |
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| Authors: | FU Guang-jun |
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| Institution: | FU Guang-jun (Tax Research Institute,The State Administration of Taxation,Beijing 100038,China) |
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| Abstract: | The paper mainly introduces the historic background of enhancing the development of strategic new industries in China,analyses the current tax policies on strategic new industries,and indicates the problems on those polices.By learning the favorable tax policies of developed market economy countries,some suggestions on tax policies to enhance the development of strategic new industries are put forward. |
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| Keywords: | tax policies strategic new industries favorable tax |
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