| 促进企业技术进步的税收优惠政策分析 |
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| 引用本文： | 马乃云.促进企业技术进步的税收优惠政策分析[J].北京工商大学学报(社会科学版),2005,20(2):69-74. |
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| 作者姓名： | 马乃云 |
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| 作者单位： | 北京工商大学,经济学院,北京,100037 |
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| 摘 要： | 技术进步对经济增长的重要性日益增强,国家也采取了许多措施促进企业的技术进步。本文通过对我国现行税收政策中促进企业技术进步的有关条款进行分析,指出存在的问题,并提出相应的建议。
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| 关 键 词： | 企业技术进步 税收优惠政策 |
| 文章编号： | 1009-6116(2005)02-69-06 |
| 修稿时间： | 2004年11月4日 |
Analysis on Tax Preference Policy that Encourages Technical Progress of Enterprise |
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| Ma Naiyun.Analysis on Tax Preference Policy that Encourages Technical Progress of Enterprise[J].Journal of Beijing Technology and Business University:Social Science,2005,20(2):69-74. |
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| Authors: | Ma Naiyun |
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| Abstract: | Technical progress plays an increasingly important role in economic growth. China's government has taken many measures to encourage the technical progress in enterprises. This paper analyzes some items in China's existing tax policy that encourage the technical progress of enterprises. It points out the problems existing in the current tax system and then puts forward relevant countermeasures. |
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| Keywords: | technical progress of enterprise tax preference policy |
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