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dc.contributor.advisor周刚志
dc.contributor.author黄毅鹏
dc.date.accessioned2016-02-14T02:16:53Z
dc.date.available2016-02-14T02:16:53Z
dc.date.issued2010-09-30 10:34:00.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/25879
dc.description.abstract高新技术产业在整个国民经济中具有重要的地位和作用,它不仅有利于带动经济增长,而且也是国家财政收入的重要来源,高新技术产业作为高附加值的现代产业,对于扭转我国“高消耗”、“高污染”、“低附加值”的产业格局具有非常重要的作用。世界各国普遍出台一系列激励政策推动本国高新技术产业的发展,其中税收政策作用突显,成为专家学者研究的焦点。 税收优惠政策是法律和政策的结合,是用于减轻特殊纳税人的税务负担的具体手段,也是当前税务部门的重要的研究课题。笔者广泛研读了前人的相关研究成果、政府的有关政策文件和各种统计资料,坚持以理论分析与实证分析并重,从税法角度就税收优惠作对扶持高新技术产业的工具性手段的正当性进行...
dc.description.abstractHigh-new-technology industries have the important position and effect in entire national economy, its important invisible income is not only beneficial to drive economic growth, and also is a great source of a state revenue and expenditure. As a high added-value modern estate, high-new-technology industries play an important role in reversing our country’s industrial pattern, namely "high consumpt...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=24940&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=28022
dc.subject高新技术
dc.subject税收优惠
dc.subject正当性
dc.subject法理分析
dc.subjecthigh-new technology
dc.subjectPreferential tax treatment
dc.title高新技术产业税收优惠政策之正当性分析
dc.title.alternativeAnalyses on High-New-Technology Industries about its Reasonability and Legitimacy of Tax Revenue Preferential Measures
dc.typethesis
dc.date.replied2009-12-28
dc.description.note学位:法律硕士
dc.description.note院系专业:法学院法律系_财政学(含税收学)
dc.description.note学号:X200408081


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