| 支持战略性新兴产业发展的税收政策研究 |
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| 引用本文： | 李毅.支持战略性新兴产业发展的税收政策研究[J].科技成果管理与研究,2011(8):24-27,84. |
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| 作者姓名： | 李毅 |
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| 作者单位： | 乐山市国家税务局,四川 乐山,6140001 |
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| 摘 要： | “十二五”规划将新兴产业视为寻求经济增长点的重大战略选择，国家将通过财税、金融等一揽子政策予以重点扶持。文章通过分析战略性新兴产业的内涵、特征、重点领域和方向，研究税收政策对战略性新兴产业发展的影响，并在借鉴发达国家经验的基础上，提出了支持战略性新兴产业发展的税收政策建议。
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| 关 键 词： | 战略性新兴产业 税收政策 |
Tax Policy Analysis on Supporting the Development of Strategic Emerging Industries |
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| Li Yi.Tax Policy Analysis on Supporting the Development of Strategic Emerging Industries[J].Management and Research on Scientific & Technological Achievements,2011(8):24-27,84. |
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| Authors: | Li Yi |
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| Institution: | LiYi (Leshan City, State Administration of Taxation, Leshan 614000, China) |
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| Abstract: | Twelfth Five-Year Plan will seek economic growth in emerging industries as a major strategic choice point, the state through taxation and financial policies to focus on a package of support. This paper analyzes the emerging industries from strategic content, features, priorities and direction, and the tax policy＇s influence on the strategic emerging industries＇ development, of new in, Based on the experiences of developed countries, the tax policy recommendations supporting the development of strategic emerging industries are proposed. |
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| Keywords: | strategic emerging industries tax policy |
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