对云南省执行企业所得税优惠政策的调查与思考

A Survey of the Implementation of Preferential Enterprise Income Tax Policies in Yunnan Province and Some Reflections

从云南省执行企业所得税优惠政策的实践可以看出,在经济欠发达区域,税收优惠政策的作用尚未有效发挥,存在着一些影响政策运行的现实问题。据此,本文提出了完善企业所得税优惠政策的思路及建议。

From the practice of the implementation of preferential enterprise income tax policies in Yunnan Province,it can be observed that the preferential policies have not functioned effectively in under-developed regions and there are still some issues affecting the operation of these policies.Accordingly,this paper proposes some suggestions to perfect preferential enterprise income tax policies.