摘要
我国目前初步建立了科技创新税收政策体系,对促进企业的科技创新发挥了重要作用。本文分析了现行科技创新税收政策存在的问题,按照提高政策竞争力的目标,提出了构建企业科技创新税收政策体系的思路和政策完善建议。
China has initially established a tax policy system for technological innovation, which has played an important role in promoting technological innovation of enterprises. This paper analyzes the problems existing in the current tax policy of technology innovation. According to the goal of improving the policy competitiveness, the paper puts forward some suggestions for establishing and improving the tax policy system of enterprise technological innovation.
出处
《国际税收》
北大核心
2018年第10期6-11,共6页
International Taxation In China
关键词
科技创新
税收政策
竞争力
体系
Technology innovation
Tax policy
Competitive power System
