The paper is intended to discuss the favorable tariff for the sake of the Chinese high technology, perform an analysis of the shortcomings of the current tax system, and put forward proposals.
The paper is intended to discuss the favorable tariff for the sake of the Chinese high technology, perform an analysis of the shortcomings of the current tax system, and put forward proposals.
摘要以税收优惠政策对高新技术产业发展的作用为切入点，分析了当前中国高新技术产业税收优惠政策存在的缺陷，进而提出了改革和完善高新技术产业税收优惠政策的思路。