摘要
随着世界范围内知识经济的兴起 ,我国经济和社会的发展必须依靠科技进步 ,而关键在于企业技术进步机制的健全程度。税收政策作为市场经济条件下政府可选择的调控经济运行的最直接手段 ,与企业技术进步机制的健全有着密切的相关性 ,但现有税制已难以适应这种需要 ,故必须加快改革步伐。
With the rising of the Knowledge Economy in the whole world, the development of our country's economy and society must depend on the Science and technolegy's advancement. The key will be on the heathiness of advancement system of corporation's technology. Tax policy, regarded as the most direct way to adjust and control the economy's running that the government can select under the condition of Macket Economy, has the close pertinence with the heathiness of advancement system of corporation's technology. However, the present tax system was already not fitted for the demand of today's society, so time to quicken the process of tax system reform.
出处
《经济问题》
CSSCI
北大核心
2001年第5期60-62,共3页
On Economic Problems
关键词
知识经济
企业
技术进步
相关性
税制改革
knowledge economy
advancement of corporation's technology
pertinence
reform of tax system