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随着经济的高速发展,战略性新兴产业在我国国民经济发展中所占的比重越来越大,鉴于这样密切的关系,我国对资源能源的需求量也在迅速增大,只有满足这些需求,才有较大的发展空间,使得我国的国际地位进一步提高。本文对新兴产业税收激励政策的实施现状进行研究,而后找出了它的不足之处,如税收政策的系统性欠缺、力度不足、针对性不强等。对于这些层出不穷的问题,本文参考一些发达国家及先进地区的税收经验,明确战略性新兴产业税收激励政策的目标后,提出了一些建议,如将激励政策实施更广的区域,完善税收政策及措施等。
With the rapid economic development, the proportion of strategic emerging industries in the development of our national economy is growing. Given such close relations, the demand for resources and energy in China is also rapidly increasing. Only by meeting these needs, Have greater room for development, making our country’s international status further improved. This paper studies the status quo of tax incentives in emerging industries, and then finds its inadequacies, such as the systematic lack of tax policy, lack of effort, lack of pertinence and so on. With regard to these endless problems, this paper refers to the tax experience of some developed countries and advanced regions to clarify the goals of tax incentives in strategic emerging industries and puts forward some suggestions, such as implementing a wider area of incentive policies and perfecting tax policies and measures Wait.