关于促进电子信息产业升级的税收政策探究

About Tax Policies Promoting the Electronic Information Industry Upgrading

当前,世界电子信息产业迅速发展,但是,全球经济的不景气对我国电子信息产业造成了一定的影响。电子信息产业劳动力成本较高、价值等级较低,因此升级十分困难。鉴于此,税收政策作为一种重要的市场干预手段,应当发挥其引导、调节作用,从而为我国电子信息产业升级提供坚实的基础。阐述了我国电子信息产业发展中税收政策的不足,并分析了促进电子信息产业升级的税收政策。

At present, the world’s electronic information industry is developing rapidly;however, the global economy has certain effects on the electronic information industry in our country. Labor cost is higher, the value of electronic information industry level is low, so it is very difficult to upgrade. In view of this, the tax policy as important market interventions should exert its guiding; adjust action, to upgrade China’s electronic information industry to provide the solid foundation. Elaborated the tax policy in the electronic information industry development in our country, and analyses the tax policy for upgrading of electronic information industry.