| 加大税收政策促进科技进步的力度 |
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| 引用本文： | 王逸. 加大税收政策促进科技进步的力度[J]. 南京邮电大学学报(社会科学版), 2001, 3(3): 25-30 |
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| 作者姓名： | 王逸 |
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| 作者单位： | 国家税务总局扬州税务进修学院,江苏,扬州,225002 |
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| 基金项目： | 国家税务总局税务院校规划基金研究项目 ( 990 2 0 0 3) |
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| 摘 要： | 科学技术是促进经济可持续发展的革命力量。政府对科技进步起着积极的引导和补充作用。税收作为国家最强有力的政策工具之一 ,可以推动科技创新和发展。我国现行税收政策中还有一些制约科技进步的因素有待改进。促进科技进步的税收对策选择包括 :实行消费型增值税 ,健全科技进步的税收优惠导向机制 ,完善税收优惠政策 ,调动科研人员的积极性
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| 关 键 词： | 经济可持续发展 科技进步 税收政策 税收优惠 |
| 文章编号： | 1008-603X(2001)03-0025-06 |
| 修稿时间： | 2000-12-21 |
Strengthening the Tax Policy to Improve Science and Technology |
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| WANG Yi. Strengthening the Tax Policy to Improve Science and Technology[J]. Journal of Nanjing University of Posts and Telecommunications(Social Science), 2001, 3(3): 25-30 |
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| Authors: | WANG Yi |
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| Abstract: | Science and technology is the crucial factor of economic sustainable development. Government plays an active directing and complementary role in the progress of science and technology. As one of the most impelling policy instrument, tax could promote the innovation and development of science and technology. There are some restricting factors in our current tax policy, which will cumber the development of science and technology. The tax countermeasures of promoting science and technology include: adopting consumptive VAT,ameliorating directive mechanism of tax preference, perfecting preferential tax policy,advancing the positivity of scientific research personnel. |
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| Keywords: | economic sustainable development progress of science and technology tax policy tax preference |
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