| 企业所得税税收优惠战略研究 |
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| 引用本文： | 张权. 企业所得税税收优惠战略研究[J]. 长春理工大学学报(社会科学版), 2006, 19(5): 16-19 |
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| 作者姓名： | 张权 |
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| 作者单位： | 长春理工大学,吉林,长春,130022 |
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| 摘 要： | 企业所得税税收优惠具有资源配置、收入分配、经济发展、吸引外资增强国际竞争力功能。企业所得税税收优惠从战略上其目标应定位为:实现国家中长期的社会经济发展。具体为:促进产业、行业发展;促进资源优化配置;促进区域经济协调发展;实现社会公平。
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| 关 键 词： | 税收优惠 经济增长 战略目标 原则 |
| 修稿时间： | 2006-04-25 |
The Research on Strategy of Preferential Policies for Enterprise Income Tax |
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| Zhang Quan. The Research on Strategy of Preferential Policies for Enterprise Income Tax[J]. Journal of Changchun University of Science and Technology, 2006, 19(5): 16-19 |
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| Authors: | Zhang Quan |
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| Abstract: | Preferential policies for Enterprise income tax will act on resource allocation, income allocation, and economic development, attracting investment and increasing the international competition power.The strategy of enterprise income tax will be located on how to achieve the aim of national economic development in a long time, exactly, in order to promote the industrial development, to promote the allocation of resource and regional economic coordinated growth and to achieve the social fair. |
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| Keywords: | taxation Preference economic development strategic purpose principles |
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