| 对扩大税收间接优惠的思考 |
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| 引用本文： | 俞继东.对扩大税收间接优惠的思考[J].河北理工大学学报(社会科学版),2007,7(Z1):99-101. |
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| 作者姓名： | 俞继东 |
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| 作者单位： | 国瑞税务师事务所,江苏,江都,225200 |
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| 摘 要： | 企业所得税的税收优惠手段主要是两种形式:间接优惠与直接优惠。我国的企业所得税优惠普遍使用直接优惠形式,国外使用较多的是间接优惠政策。提出对扩大间接优惠的思考,主要措施为对限额性扣除费用要放宽标准、对资产缩短折旧摊销年限、延长亏损弥补期限等。
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| 关 键 词： | 直接优惠 间接优惠 国外经验 |
| 文章编号： | 1673-2804(2007)s1-0009-03 |
| 修稿时间： | 2007年9月3日 |
Reflection on Expanding Indirect Preferences of Taxes |
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| YU Ji-dong.Reflection on Expanding Indirect Preferences of Taxes[J].Journal of Hebei Polytechnic University(Social Science Edition),2007,7(Z1):99-101. |
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| Authors: | YU Ji-dong |
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| Abstract: | The preferencial means of business income tax are mainly realized in two forms:direct preferences and indirect preferences.In our country,the former is applied in most cases,whereas the latter is widely taken in foreign countries.This thesis reflects on widening the indirect preferences by liberating quota deductible expenses,curtailing period of depreciation of assets and expanding the period of deficit coverage. |
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| Keywords: | direct preferences indirect preferences overseas experience |
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