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以我国战略性新兴产业的现状为基础,梳理与其相关的税收法律政策,并分析汇总得出与推进我国战略性新兴产业发展不协调的相关税收法律政策存在的问题,主要包括科技税收不完善、环保税收不健全、多样性灵活性金融税收缺失、税收法律条文解释散乱等方面。最终,在以上梳理分析的基础上,文章提出了发挥税收推动和调节作用,完善相关税收法律政策的建议和意见,力求建立符合并推动战略性新兴产业发展的税收制度。
Based on the status quo of our country’s strategic emerging industries, we can sort out the related tax laws and policies, and analyze and summarize the existing tax laws and policies that are incompatible with the development of our country’s strategic emerging industries. These problems include the imperfection of science and technology tax revenue, Environmental tax revenue is not perfect, diversity and flexibility of the lack of financial taxes, taxes, statutory provisions scattered and so scattered. Finally, on the basis of the above analysis, the article puts forward suggestions and suggestions on how to play the role of tax promotion and regulation and perfecting relevant taxation laws and policies, and tries to establish a taxation system that is in line with and promotes the development of strategic emerging industries.