摘要
随着WTO过渡期的结束,我国汽车产业由于自主创新能力不够将面临重大挑战,无法抵御外来汽车的攻势;我国政府必须采取包括关税政策在内的多种税收政策工具激励汽车企业增强自主创新能力,迎接挑战。具体而言,有两类税收政策将有利于我国企业开展自主创新活动,即直接激励政策与间接激励政策。
With the termination of WTO transition period, China＇s auto industry faces great challenge due to inadequate ability of independent innovation, and cant compete against overseas auto products. Chinese government must take multiple tax policy measures including tariff policy to encourage auto enterprises enhancing independent innovation ability and facing the challenges. Particularly, two kinds of tax policies can help China＇s auto enterprises＇launch independent innovation activities, they are direct and indirect tax encouragement policies.
出处
《上海汽车》
2006年第5期10-14,共5页
Shanghai Auto
