山西高等学校社会科学学报
山西高等學校社會科學學報
산서고등학교사회과학학보
SOCIAL SCIENCES JOURNAL OF COLLEGES OF SHANXI
2012年
8期
21-25
,共5页
山西%资源型经济%转型发展%企业所得税%优惠政策
山西%資源型經濟%轉型髮展%企業所得稅%優惠政策
산서%자원형경제%전형발전%기업소득세%우혜정책
Shanxi%resource -dependent economy%transformation and development%corporate income tax%preferren-tial policies
企业所得税的优惠政策对于纳税人具有更为直接的激励作用。现行企业所得税法中有大量的税收优惠措施来引导纳税人的经济行为。但在促进资源型经济转型方面的优惠政策则存在种种问题,使得现行的优惠政策未能充分发挥其应有功效。针对现存问题,建议对企业所得税优惠政策作出调整,降低原有优惠政策的适用标准,给予新兴产业和接替产业更为优惠的税收政策,加大对第三产业和农业的企业所得税政策支持,以此来更好地发挥税收对资源型经济转型的促进作用。
企業所得稅的優惠政策對于納稅人具有更為直接的激勵作用。現行企業所得稅法中有大量的稅收優惠措施來引導納稅人的經濟行為。但在促進資源型經濟轉型方麵的優惠政策則存在種種問題,使得現行的優惠政策未能充分髮揮其應有功效。針對現存問題,建議對企業所得稅優惠政策作齣調整,降低原有優惠政策的適用標準,給予新興產業和接替產業更為優惠的稅收政策,加大對第三產業和農業的企業所得稅政策支持,以此來更好地髮揮稅收對資源型經濟轉型的促進作用。
기업소득세적우혜정책대우납세인구유경위직접적격려작용。현행기업소득세법중유대량적세수우혜조시래인도납세인적경제행위。단재촉진자원형경제전형방면적우혜정책칙존재충충문제,사득현행적우혜정책미능충분발휘기응유공효。침대현존문제,건의대기업소득세우혜정책작출조정,강저원유우혜정책적괄용표준,급여신흥산업화접체산업경위우혜적세수정책,가대대제삼산업화농업적기업소득세정책지지,이차래경호지발휘세수대자원형경제전형적촉진작용。
Preferrential policies concerning corporate income tax may directly motivate the tax - payers＇ behaviors. Currently, the corporate income tax law includes a lot of preferrential terms to guide the tax - payers in their economic be- haviors, but something has gone wrong with the policies for improving the transformation of resource - dependent economy, which greatly impedes their implementation. To deal with the existing problems, it is suggested that some adjustment be made, namely ,to moderate the application standard of the old preferrential policies, provide more preferrential tax policies for emerging and substitute industries and more support for the tertiary industry and agriculture, in order to better the function of taxation in its promotion of transformation of resource - dependent economy.
