摘要
从企业所得税优惠政策的视角,通过对我国当前企业技术创新情况的分析结合企业所得税改革进程发现实际存在的税收优惠政策失衡问题,并从微观和宏观两个角度,结合数据和图表对企业失衡问题进行具体研究,并对导致这一问题的原因进行了相关分析。
Basing on the actual situation of the enterprise＇ s technical innovation of China, this thesis analyze the problem about imbalance of effectiveness of preferential tax policy exists in the process of the reform of enterprise income tax system of China. Combining related data analysis, the analysis of the imbalance is made by both micro and macro perspectives. Then the thesis shows the causes of policy imbalance.
出处
《江西科学》
2009年第6期793-797,共5页
Jiangxi Science
关键词
技术创新
企业失衡
税收优惠
Technical Innovation ,Imbalance of Enterprise Income Tax System ,Tax Preference
