摘要
我国现行的高新技术产业税收优惠主要以直接优惠、区域优惠和企业所得税优惠为主 ,在一定程度上没有体现我国产业政策的目标 ,不利于我国高新技术产业的快速发展。在“十五”期间 ,我国高新技术产业的税收优惠政策应以间接优惠和产业优惠为主 ,改革增值税类型和增加个人投资高新技术产业的税收优惠。增加税收优惠与国民待遇原则、统一税收优惠并不矛盾。同时 ,国家应规范高新技术产业的认定和税收优惠的管理 ,防止滥用科技税收优惠。
To a certain extent, China's actual tax policy of high-tech industry cannot completely embody the aim of industry policy and cannot speedily accelerate high-tech industry development. During the course of“Tenth Five-year', the tax preferential policy on high-tech industry should pay more attention to indirect preference and industry preference, reform the pattern of value-added tax, and enhance tax preference to individual investing to high-tech industry. Furthermore, China should standardize high-tech cognizance and tax-favorable administration in order to prevent abusing high-tech tax preference.
出处
《广东商学院学报》
2001年第4期23-26,共4页
Journal of Guangdong University of Business Studies
关键词
中国
高新技术产业
间接优惠
产业优惠
国民待遇
税收优惠管理
high-tech industry, indirect preference, industry preference, subject treatment, tax-favorable administration
