| 促进高新技术产业发展的税收对策 |
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| 引用本文： | 陈锦强.促进高新技术产业发展的税收对策[J].深圳职业技术学院学报,2005,4(1):54-57. |
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| 作者姓名： | 陈锦强 |
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| 作者单位： | 澄海广播电视大学,广东,澄海,515800 |
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| 摘 要： | 高新科技企业是一个比较幼稚的产业，但对国民经济来说有具有重大的现实意义。但目前高新技术企业在竞争中处于劣势地位，发展缓慢，有必要在税收政策方面给予一定的扶持。具体的措施是健全有关的税收法律体系和税收政策，改革现行的增值税、企业所得税和个人所得税，使我国的税收制度更加有利于高新技术产业的发展。
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| 关 键 词： | 高新技术 税收对策 税收激励 |
| 文章编号： | 1672-0318(2005)01-0054-04 |
| 修稿时间： | 2004年9月20日 |
Tax Policies for Hi-tech Industry Development |
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| CHEN Jinqiang.Tax Policies for Hi-tech Industry Development[J].Journal of Shenzhen Polytechnic,2005,4(1):54-57. |
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| Authors: | CHEN Jinqiang |
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| Abstract: | Hi-tech industry is of great importance to the national economy though it is at a fledging stage. At present, they are at a disadvantage in competition and grow at a slow speed. Therefore, support in tax policies is of great necessity, including a sound tax law system and tax policies, reform of the current value-added taxes, enterprises taxes and individual income taxes, in order that the tax system helps develop the hi-tech industries. |
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| Keywords: | hi-tech industry tax policy tax incentives |
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