进一步完善企业所得税优惠政策

Perfecting Preferential Policies of Enterprise Income Tax

本文通过对现行企业所得税优惠政策存在的问题进行研究分析,提出了完善促进高新技术产业发展、扶持中小企业发展、促进就业再就业等税收优惠政策的若干建议。

Starting with an analysis on issues of current preferential policies of enterprise income tax, this paper raises some suggestions on how to perfect them in order to promote the development of high and new technology industry, support the development of small and medium-sized enterprises and encourage employment and reemployment.