摘要
整理了国家出台的中小高新技术企业转增股本个人所得税政策,基于合芜蚌自主创新综合示范区中小高新技术企业税务调研结果,总结当前合芜蚌示范区中小高新技术企业转增股本个人所得税政策的执行情况,并针对该政策存在的主要问题,提出进一步完善该政策的对策建议。
This paper discusses Chinese individual income tax policy for increasing share capital of small sized High-tech Enterprises in the independent innovation comprehensive area of Hefei-Wuhu-Bengbu,summarizes the implementation of related policy,and elaborates and explains the effect and existing problem through data analysis,finally puts forward some advices for improving the policy.
出处
《科技和产业》
2018年第3期125-128,共4页
Science Technology and Industry
基金
国家自主创新示范区创新政策实施效果跟踪及评估项目(ZLY201625)
关键词
中小高企
转增股本
税收优惠
效果评估
small sized high-tech enterprises
increasing share capital
tax incentive
effect evaluation
