|Table of Contents|

Practice and reform of technology taxation policy in China (PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2005年02期
Page:
13-16
Research Field:
交通运输与管理
Publishing date:
2005-06-20

Info

Title:
Practice and reform of technology taxation policy in China
Author(s):
XU Zhi;  YAO Guang-ning
School of Economics and Management, Northwest University, Xi’an 710069, China
Keywords:
technology taxation policy;  tax incentives;  R&D;  reform
PACS:
F810. 422
DOI:
-
Abstract:
This paper systematically analyzes the practice of technology taxation policy in China from the mode of technology taxation policy, the process of technology taxation preference, the subject using the taxation preference and the categories of tax as well. On the basis of the forward analysis and under the background of the new reform of tax system, it puts forward measures to consummate the technology taxation system.

References:

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Memo

Memo:
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Last Update: 2005-06-20