山西资源型经济转型发展的企业所得税优惠政策研究

企业所得税的优惠政策对于纳税人具有更为直接的激励作用。现行企业所得税法中有大量的税收优惠措施来引导纳税人的经济行为。但在促进资源型经济转型方面的优惠政策则存在种种问题,使得现行的优惠政策未能充分发挥其应有功效。针对现存问题,建议对企业所得税优惠政策作出调整,降低原有优惠政策的适用标准,给予新兴产业和接替产业更为优惠的税收政策,加大对第三产业和农业的企业所得税政策支持,以此来更好地发挥税收对资源型经济转型的促进作用。

On Shifts of Roles and Happiness in the Change of Farmer′s Citizenship——A case study of Taiyuan City

In the process of China’s urbanization,the farmers become residents and accordingly their roles will change.Judging from aspects like the sources of income,lifestyle,ideas,and forms of organization,this part of the population can be divided into four categories:farmers,residents by immediate change,quasitownspeople and the would-be residents.To construct an evaluation index system based on living conditions,psychological comfort,the future development and to use the comprehensive index evaluation method to evaluate happiness so as to identify the main factors that inhibit the happiness of people with various characters and then put forward some countermeasures to increase their happiness may be of great significance for guaranteeing the development of urbanization in China and promoting the social stability and unity.