| 我国税收优惠的现状与整体优化研究 |
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| 引用本文： | 孙晓廷. 我国税收优惠的现状与整体优化研究[J]. 湖南工业大学学报, 2005, 19(5) |
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| 作者姓名： | 孙晓廷 |
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| 作者单位： | 株洲市地方税务局,湖南,株洲,412007 |
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| 摘 要： | 介绍税收优惠的概念和内容,对我国税收优惠的现状进行分析,借鉴国际惯例,提出在法制、税制、政策、方式、对象五个方面整体优化我国税收优惠的对策.
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| 关 键 词： | 税收 优惠政策 整体优化 |
Study on the Situation of Special Tax Policy and Comprehensive Tax Optimization |
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| SUN Xiao-ting. Study on the Situation of Special Tax Policy and Comprehensive Tax Optimization[J]. Journal of Hnnnan University of Technology, 2005, 19(5) |
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| Authors: | SUN Xiao-ting |
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| Abstract: | Concept, characteristics of the tax special discount are introduced. By drawing lessons from the international usual practice, measures are put forward to optimize the whole tax policy in terms of legal system, tax system, policy, means and object, etc. |
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| Keywords: | taxation special discount policy whole optimization |
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