【英文篇名】

Characteristics of Tax Policies Promoting Industrial Upgrading in Taiwan District

【作者中文名】

李文;

【作者英文名】

Wen Li;

【作者单位】

山东大学经济学院;

【文献出处】

涉外税务,International Taxation in China,编辑部邮箱2009年02期

期刊荣誉：中文核心期刊要目总览 ASPT来源刊 CJFD收录刊

【关键词】

台湾地区;产业升级;税收政策;

【英文关键词】

Taiwandistrict Industrial upgrade Tax policy;

【摘要】

我国台湾地区长期以来非常重视产业升级,其相关的税收政策存在系统性强、涵盖范围广、措施多样、激励力度大、操作性强等特点。本文对台湾地区促进产业升级的相关税收政策特点进行分析,并提出可供大陆借鉴的建议,以加快大陆产业升级,促进经济更好更快发展。

【英文摘要】

In the long run Taiwan,China has attached great importance to industrial upgrading,and its related tax policies are characterized by its well-organized system,compre-hensive coverage,various measures,intensive incentives and operative features.This paper analy-ses the characteristics of tax policies promoting industrial upgrading in Taiwan District,and puts forward some suggestions for mainland China in order to accelerate the industrial upgrading and promote a sound and fast economic growth.

【基金】

山东省软科学研究项目“促进产业竞争力提高的税收政策研究:从自主创新激励视角”(项目编号:2007RKB151)的阶段性成果。

【DOI】

CNKI:SUN:SWSW.0.2009-02-013