摘要
针对中国目前的科技税收政策与增强科技创新的要求之间存在的矛盾这一问题,根据中国科技税收政策现状分析并借鉴外国成功经验,提出了中国税收政策应从增强自主创新能力的战略出发,建立以增值税和所得税为主体优惠税类,以研发环节税收激励为重点,直接忧惠和间接优惠并用,全方位的科技税收优惠政策体系。
In view of the contradiction between the scientific tax--collecting and strength the requirments of the tax collecting innvoation, the author analyzes the current situation of Chinas scentific tax--collecting systems and puts forward the following ideas, in light with tax--collecting policies and experience in foreign countries, that is：China＇s tax--collecting policy should set foot on strengthening creative ability, set up favorable tax--collecting types using value--increasing tax and income tax as main body, encourage to study link tax--collecting, adopt direct--favorable and indirect--favorable policies at the same time and have all--level and scientific tax--collecting favorable policies.
出处
《辽宁工程技术大学学报（社会科学版）》
2007年第4期382-384,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
自主创新
科学技术
税收政策
self--creative
science and technology
tax--collecting policies
