摘要
2015年至今,我国支持创新的税收政策体系不断完善,新政策频出。本文重点研究了由国家自主创新示范区(以下简称"示范区")先行试点然后推广至全国或以示范区试点经验为依据重新制定后在全国实施的六个方面税收政策。通过研究这些政策的实施情况发现,这些政策的激励作用正在缓慢释放,但政策设计、优惠力度、操作困难等方面的问题有碍于政策效果的更好发挥。基于此,本文提出了具体的政策完善建议。
The tax policy system for independent innovation has been continuously improved in China since 2015 and some new tax policies have been introduced gradually. This paper focuses on studying the six tax policies which have been tried first in the National Independent Innovation Demonstration Zones or re-established based on the pilot experience of the demonstration zones and then have been promoted around the country. By studying the implementation of those policies, the paper believes that the incentive effects of those policies are slowly being released, but problems such as policy design, preferential strength and operational difficulty hinder the polices from playing better effects. On this basis, the paper puts forward specific suggestions on improvement of those policies.
作者
薛薇
魏世杰
Xue Wei;Wei Shijie
出处
《税务研究》
CSSCI
北大核心
2018年第9期17-21,共5页
关键词
国家自主创新示范区
创新
税收政策
National Innovation Demonstration Zone
Innovation
Tax policy