| 发展我国高新技术产业的税收优惠政策探讨 |
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| 引用本文： | 董恒.发展我国高新技术产业的税收优惠政策探讨[J].华北航天工业学院学报,2007(1). |
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| 作者姓名： | 董恒 |
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| 作者单位： | 廊坊师范学院财务处 河北 |
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| 摘 要： | 文章以税收优惠政策对高新技术产业发展的作用为切入点,分析了当前中国高新技术产业税收优惠政策存在的缺陷,进而提出了改革和完善高新技术产业税收优惠政策的思路。
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| 关 键 词： | 高新技术 税收 税收优惠政策 |
Impel New and High-Tech Industry Development of China to a Research on Preferential Taxing Policies |
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| DONG Heng.Impel New and High-Tech Industry Development of China to a Research on Preferential Taxing Policies[J].Journal of North China Institute of Astronautic Engineering,2007(1). |
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| Authors: | DONG Heng |
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| Abstract: | The paper enters into the point from the functions of preferential taxing policies to new and high-tech industry development. It analyzes the disadvantages of current preferential taxing policies to new and high-tech industry, on the base of which, it points out the directions to innovate and perfect the preferential taxing policies to impel the development of new and high-tech industry. |
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| Keywords: | new and high-tech industry taxing preferential taxing policies |
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