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深化税制改革 促进企业技术进步 被引量:1

Deepen the Reform of Tax System Accelerate the Advancement of Corporation's Technology
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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.
作者 陈伟鸿
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
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