| WTO规则与我国激励科技发展的税收优惠措施之比较分析 |
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| 引用本文： | 吴子剑. WTO规则与我国激励科技发展的税收优惠措施之比较分析[J]. 龙岩学院学报, 2005, 23(1): 13-16 |
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| 作者姓名： | 吴子剑 |
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| 作者单位： | 中智厦门经济技术开发中心,福建厦门,361000 |
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| 摘 要： | 本文将散落于我国各税收单行法规或税收文件中激励科技发展的各种税收优惠措施按照《ASCM》协议标准整理归纳为三类:禁止性补贴、可诉补贴、不可诉补贴,并加以比较分析,找出与WTO规则相悖之处,以期对入世后我国新一轮税改有所助益。
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| 关 键 词： | WTO 补贴 税收激励 |
| 文章编号： | 1672-044X(2005)01-0013-04 |
| 修稿时间： | 2004-09-15 |
A Comparison of WTO Regulations with Tax Preference in Stimulation of Scientific Development |
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| WU Zi-jian. A Comparison of WTO Regulations with Tax Preference in Stimulation of Scientific Development[J]. Journal of Longyan Univercity, 2005, 23(1): 13-16 |
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| Authors: | WU Zi-jian |
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| Abstract: | The paper puts in order various kinds of tax incentives aiming at encouraging development of science and technology which are embodied in tax legislations and regulations, and summarizes these incentives in three forms: prohibited subsides, actionable subsides, non-actionable subsides in accordance with ASCM. Then a comparison study is conducted to locate the inconsistency between WTO rules and China's tax incentives with intent to make suggestion for the further tax reforms of China after entry into WTO. |
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| Keywords: | WTO subside tax incentive |
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