调整军工产业税收优惠政策的思考

Reflection on Adjusting the Preferential Tax Policies of Military-industrial Complex

国务院发布的"关于鼓励和引导民间投资健康发展的若干意见"为非军工资本参与军工产品开发和生产提供了政策依据。然而,现行的军工产业税收优惠政策还不能适应这一政策的要求,对其进行重新梳理显得尤为必要。本文从纳税义务不均等、优惠税种单一、优惠形式简单、征管难度大、征纳成本高等方面分析了当前我国军工产业税收优惠政策存在的不足,并在介绍发达国家支持军工产业发展的主要做法的基础上,提出了调整税收优惠政策的对策思路。

＂ A number of opinions to encourage and guide private investment in the healthy development＂ issued by The State Council is thought of as a policy basis of non - military capital to participate in the develop- ment and production of military products. However, the existing preferential tax policies of the military - industrial complex can not meet the requirements of this policy. It is particularly necessary to re - combing those policies. This article analyses the limits of the current preferential tax policies of China＇s military - industrial complex, in- cluding the influence of the main tax inequality, preferential taxes to a single, simple form preferential collection and difficult management and higher cost of levy. In addidation to this, the paper proposes adjustments of prefer- ential tax policies for countermeasures, based on the development of military - industrial complex practices in the developed countries.