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完善我国民营经济税收政策的研究 被引量:5

Thinking for the Improvement of China's Tax Policies for the Promotion of Private Economic Development
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摘要 经过30多年快速发展,我国民营经济总量已具备了相当规模,但还存在区域发展不平衡、个体发展程度差异较大等情况;此外,随着经济全球化推进,我国民营经济发展面临诸多严峻挑战。本文剖析了我国税收政策在促进民营经济发展上存在的问题,据此提出若干建议。 With the more than 30-year rapid development, China's private economy output has reached a considerable scale. However, there are still some problems such as regional development imbalances, large individual differences of development and other. With the development of economic globalization, China's private economy is faced with many challenges. This paper analyzes the problems in the tax policy for promoting the private economic development. On this basis, the paper puts forwards some advices on the promotion of the private economic development.
作者 石坚
出处 《税务研究》 CSSCI 北大核心 2012年第3期27-30,共4页
关键词 民营经济 税收优惠 税收政策 Private economy Tax preference Tax policy
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