| 发达国家中小企业技术创新税收实践及其启示 |
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| 引用本文： | 张鹏,朱常俊.发达国家中小企业技术创新税收实践及其启示[J].科学学研究,2007,25(3):551-556. |
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| 作者姓名： | 张鹏 朱常俊 |
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| 作者单位： | 华南理工大学工商管理学院,广东,广州,510640 |
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| 摘 要： | 主要从小企业和企业家税收、无形资产投资、股票期权三类措施方面总结发达国家(尤其是OECD国家)实行的对中小企业技术创新及创业的税收优惠政策实践,并对这些实践成果进行深入分析,总结几点针对中小企业税收优惠政策的启示。
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| 关 键 词： | 税收优惠政策 发达国家 中小企业 |
| 文章编号： | 1003-2053（2007）03-0551-06 |
| 修稿时间： | 2006-07-142006-09-18 |
The practice and some suggestions of the tax policies implemented in developed countries for SMEs' technological innovation |
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| ZHANG Peng,ZHU Chang-jun.The practice and some suggestions of the tax policies implemented in developed countries for SMEs'''' technological innovation[J].Studies in Science of Science,2007,25(3):551-556. |
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| Authors: | ZHANG Peng ZHU Chang-jun |
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| Institution: | School of Business Administration,South China University of Technology, Guangzhou 510640, China |
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| Abstract: | From the aspect of the business enterprise and entrepreneur revenue tax,immaterial assets investment and the stock option,this text is an attempt to analyze the practice of the special tax policies implemented in developed countries(especially the OECD countries) for SMEs' technological innovation and start,which is followed by a thorough analysis of the achievement of such practice and consequently results in some suggestions for the special tax policy of SMEs. |
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| Keywords: | the special tax policy developed countries SMEs |
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