摘要
我国制造业存在产品附加值低、企业亏损面大、高技能人才短缺、过分倚重自然资源等问题,致使其发展步履维艰。为此需要从明确对工业制造企业科技开发的税收鼓励政策、促进制造业的增值税转型、营造公平的税收环境等方面,进一步发挥税收的积极作用,推动我国先进制造业的快速发展。
Some problems exist in our manufacturing business,such as low supplementary price,big loss of the enterprises,lack of the advanced technicians,excessive use the natural resources,etc,which makes it development difficult.So the tax policies for the scientific and technological development of manufacturing business should be verified,the shift of added-value tax of manufacturing business should be improved,a fair tax environment should be built,the positive function of tax should be encouraged and a quick development of the advanced manufacturing business should be pushed forward.
出处
《税务与经济》
CSSCI
北大核心
2005年第2期28-31,共4页
Taxation and Economy