摘要
目前许多国家为拉动经济增长 ,大都采用了改革税制 ,减轻税负的办法。日本 2 0 0 3财年的税制改革就是一个典型的例子。我们可以借鉴其促进科技发展的税收政策 ,结合我国的国情和实际 ,改革现行的科技税收政策 ,以拉动经济增长 ,促进高新技术产业发展 ,增强科技竞争力。
The world economy is faced with the difficult situation of weak increase and general low growth rate. In order to spur economic growth, many countries have adopted the measures of taxation reform and lightening the burden of taxation. The Japanese taxation reform in 2003 fiscal year is a typical example. China can take their tax policy for promoting science and technology as reference, reform the current scientific and technological tax policy to spur economic growth, promote new high-tech industries and strengthen the scientific and technological competitiveness on the basis of China's conditions and reality.
出处
《山东财政学院学报》
2004年第3期50-53,共4页
Journal of Shandong Finance Institute
关键词
日本税制改革
科技
高新技术产业
税收政策
Japanese taxation reform
science and technology
new high-tech industries
tax policy
