摘要
战略性新兴产业发展初期离不开政府税收的扶持和补贴。我国目前税收政策在鼓励战略新兴产业发展方面存在诸多不足。应借鉴发达国家和一些新兴市场国家的经验和做法,进一步完善税收政策,促进战略性新兴产业发展。
The early stages of development of the emerging strategic industries cannot be separated from government tax support and subsidies. There are still deficiencies of our tax policies in encouraging strategic emerging industries. We should learn from the experiences and practices of the developed countries and countries with emerging markets in order to further improve China＇s tax policy and promote the development of strategic emerging industries.
出处
《战略决策研究》
2012年第6期48-51,71,共5页
Journal of Strategy and Decision-Making
基金
2011年度教育部社科基金一般课题"促进战略性新兴产业发展的税收政策研究"(项目编号:11YJA790071)的前期成果之一
关键词
战略性新兴产业
税收政策
促进
strategic emerging industry
tax policies, promotion
