摘要
:在现代市场经济条件下 ,为推动我国经济的持续发展 ,税收政策战略重点应放在促进科技进步、人力资本形成、收入的合理分配、环境保护、社会保障以及适应经济全球化等方面。为此 ,应调整我国现行的科技税收优惠政策 ;通过税收政策促进教育产业的发展 ,促进人力资本的形成 ;引入生态税收 ;开征社会保障税 ;补充对电子商务适用的税收条款 ;调整国际税收优惠政策 ,加强国际税收协调。
In modern market economy, to push China's economy forward sustainedly, the tax policy should focus on the following aspects: promoting science and technology level, accumulating human capital, rationalizing distribution of income, protecting environment, social security, and adapting to economic globalization, etc. To reach these goals, we should rectify the current beneficial tax policy on science and technology, push education industry forward and accelerate human capital formation by taxation policy, introduce ecological taxation, open social security tax, add tax articles to electronic business, and adjust the benefit in international tax policy.
出处
《广东商学院学报》
2000年第2期55-60,共6页
Journal of Guangdong University of Business Studies
关键词
税收政策
知识经济
生态税收
社会保障
中国
tax policy, knowledge based economy, ecological tax, social security.