摘要
高科技产品出口竞争力受多种因素影响。文章通过系统研究,筛选了研发、创新、融资和出口等影响我国高科技产品出口竞争力的几个关键性因素,分析了相关的税收政策,并从企业所得税、个人所得税、增值税和出口退税四方面提出改进建议。
The export competitiveness of high-tech products is affected by various factors.After systematic research, this essay chooses R＆D, innovation, financing and export rebates as key factors which influence export competitiveness of high-tech products in China, analyses relevant tax policies and suggests reforms on corporate income tax, individual income tax, VAT and export rebates re- spectively.
作者
盛文奇
Sheng Wen-qi(Anhui University of Finance and Economics, Bengbu Anhui 233030, China)
出处
《铜陵学院学报》
2017年第4期31-35,共5页
Journal of Tongling University
基金
2016年安徽财经大学与铜陵学院联合培养研究生创新基金项目“提升高端装备制造业出口竞争力的税收政策研究”(2016tlxylhy10)
关键词
高科技产品
出口竞争力
税收政策
high-tech products
export competitiveness
tax policies
