摘要
自主创新是我国当前及今后一段时期推进产业升级、促进经济结构调整、提高国家核心竞争力的中心环节。税收政策在促进自主创新方面有着十分重要的作用。本文以武汉东湖高新区有关税收优惠政策的运用为基础,以发达国家的税收政策为借鉴,提出促进自主创新的税收优惠政策建议。
Independent innovation is the key step to promote industrial upgrading and economic restructuring and enhance the national core competitiveness. Tax policies play a vital role in promoting independent innovation. This paper analyzes the application of relevant preferential tax policies of Wuhan East Lake High-Tech Zone. Using the tax policies in the developed countries as a reference, the paper puts forward some suggestions on the preferential tax policies for promotion of independent innovation.
出处
《税务研究》
CSSCI
北大核心
2015年第12期8-13,共6页
关键词
自主创新
税收优惠
政策效应
Independent innovation
Preferential tax policies
Policy effects
