摘要
汽车产业的关联度极高,在经济发展中具有重要的地位,汽车产业也因此成为关注度极高的主导产业之一。为了适应社会经济形势的发展变化,我国近几年先后对原有的税收制度做出局部调整。分析税制调整对我国汽车产业发展产生的影响,可得到如下结论:税制调整对我国汽车产业发展的影响大多是积极的。
As inter - linkage degree of automobile industry is skyscraping and contributes largely on economic growth,it becomes one of dominant industries attentioned. In order to accommodate change of social economy, the government adjusted the tax system partly in recent years. This paper attempts to analyse how adjustment of tax system influence development of automobile industry. The conclusion is that influences on automobile industry by adjustment of tax systern are mostly positive.
出处
《税务与经济》
CSSCI
北大核心
2008年第1期87-90,共4页
Taxation and Economy
基金
合肥工业大学科学研究发展基金项目(项目编号:051706F)
合肥市科学技术局“软科学”研究基金项目(项目编号:051703D2)
关键词
中国
汽车产业
税收政策
税制调整
China
automobile industry
tax policy
adjustment of tax system
