摘要
目前,有关我国高新技术产业所得税优惠政策的制定仍存在一些不足之处,需要进一步地调整和完善。结合我国实际,从5个方面对这个问题作了深入探讨。
At present,there are some shortcomings exist in our income tax preferential policy for high-tech industry, it needs further adjustment and perfection. Combining our country's reality., we research this problem from five aspects in this article.
出处
《科技进步与对策》
CSSCI
北大核心
2003年第10期136-137,共2页
Science & Technology Progress and Policy
