摘要
本文在借鉴国际上促进高新技术产业发展税收政策相关经验的基础上,结合国内外新形势,提出了进一步完善促进高新技术产业发展的税收政策的建议。
Based on international experiences of tax policies promoting high and new technology industries,combined with new situations both at home and abroad,this paper puts forward some suggestions on perfecting tax policies boosting the development of high-tech industries.
出处
《涉外税务》
CSSCI
北大核心
2010年第7期41-44,共4页
International Taxation In China
关键词
高新技术
企业所得税
税收政策
High and new technology Enterprise income tax Tax policy
