| 新企业所得税法对山东高新技术产业的影响 |
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| 引用本文： | 孙雁冰.新企业所得税法对山东高新技术产业的影响[J].山东理工大学学报(社会科学版),2011,27(3):5-8. |
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| 作者姓名： | 孙雁冰 |
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| 作者单位： | 山东理工大学商学院,山东淄博,255049 |
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| 基金项目： | 山东省软科学研究计划项目，山东理工大学人文社会科学发展基金项目 |
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| 摘 要： | 2008年的《中华人民共和国企业所得税法》(以下简称"新税法")对高新技术产业的税收条款做了较大调整,主要体现在认定标准、税率和税收优惠三个方面,这三个方面延伸,会对高新技术产业的规模、税负和布局结构产生影响。文章选取区位和东西部发展比较有代表性的山东省作样本,分析新税法实施对山东高新技术产业发展的影响,并提出山东省高新技术产业更快更好发展的对策建议。
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| 关 键 词： | 企业所得税 高新技术产业 产业优惠 |
The Influence of the New Business Income Tax Law on High- tech Industry in Shandong Province |
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| Sun Yanbing.The Influence of the New Business Income Tax Law on High- tech Industry in Shandong Province[J].Journal of Shandong University of Technology:Social Sciences Edition,2011,27(3):5-8. |
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| Authors: | Sun Yanbing |
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| Institution: | Sun Yanbing(The School of Commerce,Shandong University of Technology,Zibo 255049,China) |
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| Abstract: | As the core element of modern economic increase,high-tech has become an important means to advocate economic growth and improve comprehensive national strength in various countries.The industry taking high-tech as growing basis,has also become the competitive focus for countries.Major adjustment has been made concerning high-tech industry tax in the Business Income Tax Law of the People's Republic of China executed in 2008.The adjustment mainly lies in the following three aspects of identification standard,... |
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| Keywords: | business income tax high-tech industry industry preference |
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