摘要
鉴于目前的世界经济形势,我国就业压力不断增强。劳动密集型产业因其自身特点,吸纳就业人员的规模巨大,理应成为我国长期大力扶持的对象。针对现行税收政策对劳动密集型产业的激励作用并不明显的现状,结合我国实际情况,有关部门应在增值税税率的设置、一般纳税人的认定等方面完善税收政策,消除制约劳动密集型产业发展的体制性障碍。与此同时借鉴国际经验,完善企业所得税优惠政策。在出口退税方面,则可"应退尽退"并注重税收优惠与其他政策、措施的配合。
Given the current world economic situation, there is increasing pressure for employment in China. Labor - intensive industries, by definition , provide tremendous job opportunities and deserve long - term support. The present taxation policy does not amount to significant incentives for labor - intensive industries and should be improved in line with China＇s national realities in setting value - added tax rates and identifying ordinary taxpayers, eliminating institutional barriers to the development of labor - intensive industries. In the meantime, preferential policy for corporate income tax should be improved by drawing on international experience. Export tax rebates should be exercised as much as possible and coordinated by other policies and measures.
出处
《贵州财经学院学报》
CSSCI
北大核心
2009年第4期51-53,共3页
Journal of Guizhou College of Finance and Economics
关键词
劳动密集型产业
税收激励
增值税:企业所得税
labor- intensive industry
tax incentive
value- added tax
corporate income tax
