摘要
我国现行税制中的科技创新和技术进步措施尚不完善 ,应改革现行的增值税和三个所得税 ,制定科技创新和技术进步税收优惠法 ,为促进企业科技创新和技术进步机制的建立和完善创造良好的宏观环境。
It isn't perfect that the measurements of innovation of science and technology and technical progress in presenting taxation Presenting Value-added tax and the three sets of income tax should be reformed and the preferential taxation act of innovation of science and technology and technical progress should be made to create better macro environment to prompt enterprises innovation of science and technology and the establishment of mechanism of technical progress
出处
《襄樊职业技术学院学报》
2002年第3期37-38,共2页
Journal of Xiangfan Vocational and Technical College
关键词
科技创新
技术进步
“消费型”增值税
税收优惠法
税收制度
innovation of science and technology
technical progress
consuming value-added tax
preferential taxation act
