发展名牌与税制优化——以茅台酒为例试析

Promotion of famous brands and the preference of tax system——Analysis based on the case of Maotai liquor

政府对名牌产品的支持目前最为迫切的是税制优化。现行税制基于征收者视角,注重税收的年年增加,缺少从促进国民经济发展与促进企业特别是优秀企业成长的角度进行设计。应该制定一个全面的对名牌企业的税收支持与优惠规章,促进名牌更快发展。

The most emergent support from the government for the products of famous brands might be taken as the preference of tax system. The current tax system is based on the collector's approach, and annual increase of revenue is highlighted in it. However, such a tax system is short of designing from the standpoint of national economic development and the growth of best companies. In any way, we should draft some regulations to support in tax collection and favorable policy the brand companies in order to stimulate the development of famous brands.