摘要
区域税收优惠政策对促进区域经济协调发展具有重要作用。本文在分析我国现行企业所得税区域优惠政策存在问题和介绍部分发达国家和发展中国家施行的较为成功的区域税收优惠政策的基础上,就完善我国企业所得税区域优惠政策提出了设想和建议。
Preferential enterprise income tax policies play an important role in promoting a harmonious regional economic development.This paper analyzes existing issues in preferential enterprise income tax policies for regional development in China and introduces successful experiences of relevant policies in some developed and developing countries.Based on the analysis as such,the author makes some recommendations to improve preferential enterprise income tax policies in China.
出处
《涉外税务》
CSSCI
北大核心
2010年第4期31-35,共5页
International Taxation In China
关键词
企业所得税
区域
税收优惠
Enterprise income tax Region Tax preference
