摘要
我国台湾地区长期以来非常重视产业升级,其相关的税收政策存在系统性强、涵盖范围广、措施多样、激励力度大、操作性强等特点。本文对台湾地区促进产业升级的相关税收政策特点进行分析,并提出可供大陆借鉴的建议,以加快大陆产业升级,促进经济更好更快发展。
In the long run Taiwan, China has attached great importance to industrial upgrading, and its related tax policies are characterized by its well-organized system, comprehensive coverage, various measures, intensive incentives and operative features. This paper analyses the characteristics of tax policies promoting industrial upgrading in Taiwan District, and puts forward some suggestions for China's Mainland in order to accelerate the industrial upgrading and promote a sound and fast economic growth.
出处
《涉外税务》
CSSCI
北大核心
2009年第2期46-49,共4页
International Taxation In China
基金
山东省软科学研究项目"促进产业竞争力提高的税收政策研究:从自主创新激励视角"(项目编号:2007RKB151)的阶段性成果。
关键词
台湾地区
产业升级
税收政策
Taiwan district Industrial upgrade Taxpolicy
