摘要
税收优惠政策是科枝进步的助推器,但是目前我国税收优惠政策中存在的一些不足之处降低了政策的预期效果,不能完全适应科技进步的需要。应大力转变税收优惠的方式和模式,利用税收优惠政策促进科技进步和经济发展。
The policy of tax preferences is the tool to make science and technology improve. But at present, because of the weakness in the tax preferences, the expected result of policy is influenced, and it can' t meet the needs of the progress of science and technology. Therefore, in order to improve the progress of science and technology and economic development, the approaches and patterns should be changed.
出处
《税务与经济》
北大核心
2002年第4期10-12,共3页
Taxation and Economy