论WTO过渡期后促进汽车产业自主创新的税收政策

On Tax Policies to Promote Auto Independent Innovation after Post-WTO Period

随着WTO过渡期的结束,我国汽车产业由于自主创新能力不够将无法抵御外来汽车业的攻势,从而面临重大挑战。我国政府必须采取包括关税政策在内的多种税收政策工具激励汽车企业增强自主创新能力,迎接挑战。具体而言,有两类税收政策将有利于我国企业开展自主创新活动,即直接激励政策与间接激励政策。

The Chinese automobile industry would face serious challenges and could not compete with the expanding overseas counterparts after the WTO transition period if it had no ability to innovate independently. The government should thus implement various tax policies, such as proper tariff policy, to stimulate the Chinese auto companies to enhance their independent innovation abilities. Particular there are two kinds of effective tax policies to be adopted, namely, the direct and indirect incentive ones.