中国发展战略性新兴产业的税收政策研究

Study on Tax Policy of Strategic Emerging Industries in China

以我国战略性新兴产业的现状为基础,梳理与其相关的税收法律政策,并分析汇总得出与推进我国战略性新兴产业发展不协调的相关税收法律政策存在的问题,主要包括科技税收不完善、环保税收不健全、多样性灵活性金融税收缺失、税收法律条文解释散乱等方面。最终,在以上梳理分析的基础上,文章提出了发挥税收推动和调节作用,完善相关税收法律政策的建议和意见,力求建立符合并推动战略性新兴产业发展的税收制度。

Based on the status of strategic industries in China, This article research the relating tax law and policy, and summary the problem that incompatible with promoting the development of strategic industries in China, including the inadequate of science and technology tax and environmental tax, lack of financial tax about diversity and flexibility, interpretation scattered of tax law i and so on. Eventually, on the basis of analysis of the carding, the article proposing a tax boost and regulation, improving relevant taxation law and policy proposals and ideas, seeks to establish a tax system consistent with and promote the development of strategic industries.