摘要
随着全球化的不断深入和中国科技、经济实力的增强,国际社会对中国科技创新税收政策的关注度与日俱增。本文将中国现行科技创新税收激励政策体系纳入国际多边税收相关规则框架下,梳理了存在的问题,进行了风险分析,就新形势下提高中国科技创新税收激励的风险治理水平提出了对策建议。
In pace with accelerated globalization process and strengthening of China＇s science, technology and economic capacities, international administration community has paid increasing attention to China＇s tax incentive policies for science, technology and innova- tion （STI）. This article presented China＇s STI tax incentive policy system, analyzed main multi-lateral tax rules＇ effects on China, and put forward policy recommendations under evolving international taxation administration framework based on risk analysis.
出处
《中国科技论坛》
CSSCI
北大核心
2017年第3期171-179,共9页
Forum on Science and Technology in China
关键词
国际税收规则
科技创新
税收激励政策
影响
International tax rules
Science, technology and innovation
Tax incentive pocicy
Effect
