参考资料--我国税收优惠政策的现状及其优化分析.docVIP

我国税收优惠政策的现状及其优化分析 指导教师评语： 作者构思合理，用词准确，行文流畅，写作态度严谨，能够从税收优惠政策的目的出发，分析税收优惠政策对我国经济结构改善的导向作用，是一篇比较成功的文章。如果多加入一些自己的看法和见解会更好。 成绩： 良好 教师签字： 年 月 日 内容提要 税收政策作为国家宏观调控的重要手段，一直在促进高新技术产业发展方面发挥着极其重要的作用。在经济全球化和科技革命日益发展的今天，高新技术产业越来越成为引领产业结构高级化的领导力量,受到越来越多国家的高度重视。本部分就当前我国税收政策支持高新技术产业发展。改革开放以来是我国采取税收优惠政策的高峰期。这些优惠政策的实施，为扩大对外开放发挥了重要的促进作用。为了进一步扩大吸引外资，优化外商投资质量与结构，完善我国现行税收优惠政策，使之既满足效率与公平、经济增长与社会稳定的原则，又能保障税收优惠政策的实施效率，有必要重新审视我国现行的税收优惠政策，借鉴国外经验，改善我国的优惠政策。 关键字：税收优惠 税收现状 优化分析 Abstract the tax policy as the important means of national macroeconomic regulation and control, has been promoting the development of high-tech industry plays a very important role. In the economic globalization and the revolution of science and technology increasingly developed today, industry of new and high technology has increasingly become the leading industrial structure advanced change leadership, more and more national attention. In this part, the current our country tax policy to support the development of high-tech industries. Since the reform and opening up is China adopts preferential tax policies for the peak. The implementation of the preferential policies for expanding the opening to the outside world has played an important role in promoting. In order to attract more foreign investment, optimize the quality of foreign investment and structure, perfecting the current tax revenue preferential policy, which not only meet the efficiency and fairness, economic growth and social stability principle, and ensures the implementation of tax revenue preferential policy efficiency, it is necessary to review our current tax revenue preferential policy, draw lessons from foreign experience, improve Chinas preferential policy. Keywords : preferential tax tax status optimization analysis；  目录 一、税收优惠政策的概念实质 1 （一）税收优惠政策的概念 1 （二）税收优惠政策的内容分类 1 二、税收优惠政策的现状及问题 1 （一）税收