WTO规则与我国高新技术产业税收优惠政策的冲突与协调

The Conflict and Coordination between the WTO Rules and the Tax Preferential Policies for Hi-tech Industry in China

WTO规则是国际商业活动的基本规则。我国高新技术产业税收优惠政策中存在着与WTO规则的冲突 ,协调冲突的办法就是按 WTO规则对现行税收优惠政策进行协调与修订。

The international business activities are based on the WTO rules. There exist some conflicts between the WTO rules and the tax preferential policies for the hi tech industry in China. In this article the co authors claim that the present tax preferential policies should be amended to deal with the conflict.