对税收鼓励战略性新兴产业发展的研究  

A Study on Tax Incentives for the Development of Strategic Rising Industries

作　　者：武汉市国际税收研究会课题组 郑俊生 刘人英 封继红 卢子清 严萍 

出　　处：《涉外税务》2012年第3期26-31,共6页International Taxation In China

摘　　要：税收是促进战略性新兴产业发展的重要杠杆。我国目前还没有专门的战略性新兴产业税收政策,现行税制中一些税收政策虽然涉及战略性新兴产业,但存在覆盖面较窄、系统性较差、针对性较弱、激励效应有限等问题。因此,应结合我国国情,借鉴世界各国经验,制定鼓励战略性新兴产业发展的税收政策。Taxation is a significant leverage to promote the development of strategic rising industries. Presently there is no specific tax policy for strategic rising industries in China, as some tax policies in current tax system are related to strategic rising industries, but many problems exist, such as the narrow coverage, poor systemization, weak target orientation, and limited incentive effects and etc. Therefore tax policies concerning promoting the development of strategic rising industry shall be made by taking national conditions and global experiences into consideration.

关 键 词：产业结构调整 战略性新兴产业税收优惠政策 

分 类 号：F812.42[经济管理—财政学] F276.44