摘要
我国先后制定了一系列促进企业自主创新的税收法律制度,但实施过程中仍有很多不尽人意之处。因此有必要借鉴国外的经验,完善相关的税收法律制度,从而为企业自主创新提供良好的法律环境。
A series of preferential tax legal systems promoting self -innovation of enterprises have been promulgated in China but the effects are not very desirable. systems It is n based o and provide the innovation of en ecessary to perfect relevant tax legal n experiences of developed countries favorable legal environment to selfterprises.
出处
《特区经济》
北大核心
2009年第2期237-238,共2页
Special Zone Economy
关键词
自主创新
科技
税收法律制度
Self-innovation
Science and technology
Tax legal systems
