| 促进中小企业技术创新的财税支持体系探析 |
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| 引用本文： | 程红丹,李敏. 促进中小企业技术创新的财税支持体系探析[J]. 武汉科技大学学报(社会科学版), 2004, 6(1): 34-37 |
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| 作者姓名： | 程红丹 李敏 |
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| 作者单位： | 武汉科技大学,湖北省中小企业研究中心,湖北,武汉,430081 |
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| 基金项目： | 湖北省中小企业研究中心资助项目(WH2003030) |
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| 摘 要： | 我国中小企业的技术创新能力很弱,急需政府在宏观政策上特别是财税政策上加强扶持,而财税扶持应充分借鉴世界各国的成功经验,以制定政策规划、完善税制与税收服务、鼓励中小企业投资等为政策导向。
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| 关 键 词： | 中小企业 技术创新 财税支持体系 |
| 文章编号： | 1009-3699(2004)01-0034-04 |
| 修稿时间： | 2004-01-10 |
Finance and Taxation Supportive System for the Promotion of SMEs'''' Technology Innovation |
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| CHENG Hong-danLI Min. Finance and Taxation Supportive System for the Promotion of SMEs'''' Technology Innovation[J]. Journal of Wuhan University of Science and Technology(Social Science Edition), 2004, 6(1): 34-37 |
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| Authors: | CHENG Hong-danLI Min |
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| Abstract: | Small and medium-sized enterprises (SMEs) of China are not good at technology innovation,and so it is necessary for the government to enhance support by means of macro-policies, especially those of taxation.Successful experiences in finance and taxation support of other countries in the world should be utilized, and measures should be centered around making policy plans, improving taxation system and taxation service,and encouraging investment in SMEs. |
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| Keywords: | small and medium-sized enterprises technology innovation finance and taxation supportive system |
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