我国现行税收优惠政策存在的问题  

Form Prepare Angle Look the Problem of Current Tax Revenue Preferential Policy

作　　者：匡萍[1] 

机构地区：[1]山东财政学院,山东济南250014

出　　处：《山西财政税务专科学校学报》2005年第1期23-26,共4页Journal of Shanxi Finance & Taxation College

摘　　要：税收优惠政策是我国目前广泛应用的重要的宏观调控工具之一。利用税收优惠政策进行税收筹划 ,可提高纳税人对税收优惠政策的反应灵敏度 ,强化纳税意识 ,促进税收优惠政策目标的顺利实现。然而在进行税收筹划的过程中 ,现行税收优惠政策存在的问题日益暴露出来。分析现行税收优惠政策存在的问题并解决之 。The preferential policy of the tax revenue is one of the important macro adjustments and controls tools, which our country uses extensively at present. Utilize the preferential policy of the tax revenue to prepare the tax revenue, can improve the sensitivity of taxpayes＇s taxpayer＇s response to preferential policy of the tax revenue, strengthen the consciousness of paying taxes, promote the smooth realization of the preferential policy goal of the tax revenue. But during the process of preparing the tax revenue, the current tax revenue preferential policy existing problem is exposed day by day. Analyzing the current tax revenue preferential policy existing problem and solving it, have important realistic meaning very as to of our country social development and perfection of macro economic policy of economy.

关 键 词：税收筹划 税收优惠 区域优惠 产业优惠 

分 类 号：F810.422[经济管理—财政学]