摘要
随着互联网对国民经济社会的影响越来越深,各国政府纷纷出台财政刺激计划支持本国网络信息产业的快速发展,我国也制定出台了众多惠及宽带发展、软件服务等信息网络行业的财税政策。本文在总结我国相关财税政策现状的基础上,对其中存在的问题进行分析,并结合信息网络服务业的经济技术特点给出了政策建议。
With the ever-increasing impacts on national economy and society by Internet, many countries of in the world have been introducing their respective fiscal policies one after another to stimulate the development of their own information network service. China is no exception in this regard. This paper summarizes the current situations of fiscal and taxation policies in respect of this industry in China, analyzing some problems thereof and gives some instructive suggestions on the basis of the economic and technical features of the information network service.
出处
《税务研究》
CSSCI
北大核心
2010年第9期48-52,共5页
关键词
信息网络
服务业
财税政策
Information network
Service industry
Fiscal policy