摘要
创新激励税收政策对于一国自主创新和经济发展具有重要意义。首先对国内外创新激励税收政策进行比较分析;其次分析研究了我国现行创新激励税收政策尚存在的问题和不足;最后借鉴创新性国家的经验并结合我国国情提出了相关政策建议。
Tax policies encouraging innovation play a very important role in promoting a innovative activities and boosting economic development for a nation. First, the paper compares China' s domestic tax policies designed to encourage innovations with those implemented in other countries. Then the paper states on problems with those policies in China. Tinally, combining the experiences of foreign countries with the actual situation of China, the paper comes up with related policy proposals.
出处
《经济问题》
CSSCI
北大核心
2008年第9期98-100,共3页
On Economic Problems
关键词
创新
税收激励
政策建议
innovation
tax incentives
policy proposals