| 进一步完善税收政策，促进战略性新兴产业发展 |
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| 引用本文： | 李传喜,刘琨.进一步完善税收政策，促进战略性新兴产业发展[J].广东财经职业学院学报,2012,3(6):48-51,71. |
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| 作者姓名： | 李传喜 刘琨 |
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| 作者单位： | 广东外语外贸大学财经学院,510006 |
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| 基金项目： | 2011年度教育部社科基金一般课题“促进战略性新兴产业发展的税收政策研究”(项目 |
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| 摘 要： | 战略性新兴产业发展初期离不开政府税收的扶持和补贴。我国目前税收政策在鼓励战略新兴产业发展方面存在诸多不足。应借鉴发达国家和一些新兴市场国家的经验和做法，进一步完善税收政策，促进战略性新兴产业发展。
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| 关 键 词： | 战略性新兴产业 税收政策 促进 |
Further Improvement of Tax Policies to Promote the Development of Strategic Emerging Industries |
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| Li Chuanxi Liu Kun.Further Improvement of Tax Policies to Promote the Development of Strategic Emerging Industries[J].Journal of Guangdong vocational college of Finance and Economics,2012,3(6):48-51,71. |
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| Authors: | Li Chuanxi Liu Kun |
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| Institution: | Li Chuanxi Liu Kun (1, 2 School of Finance, GDUFS, Guangzhou 510420) |
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| Abstract: | The early stages of development of the emerging strategic industries cannot be separated from government tax support and subsidies. There are still deficiencies of our tax policies in encouraging strategic emerging industries. We should learn from the experiences and practices of the developed countries and countries with emerging markets in order to further improve China＇s tax policy and promote the development of strategic emerging industries. |
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| Keywords: | strategic emerging industry tax policies promotion |
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