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我国现行高新技术产业税收政策与制度存在的问题分析有关高新技术产业的税法体系不够完善和健全 1.科技税收政策的法律层次低,相互之间衔接较差,影晌了其作用的发挥。在我国现行的税法体系中,以国家正式法律规定的寥寥无几,工商税收制度大多还停留在暂行条例、暂行规定、通知等行政法规和部门规章的层面上。因此法律层次较低,缺乏应有的权威性、严谨性和稳定性,在适用效力方面也存在其局限性。涉及有关科技税收优惠方面的政策,也多数是以决定、办法、通知、函等行政法规和部门规章的形式出现,因而不可避免地存在着上述的通病。突出表现在科技税收法规之间的衔接性较差,有关法规的随意性强,透明度低,前后规定之间缺乏有效的协调,这
Analysis of Existing Problems in China’s Current High-tech Industry Tax Policies and Systems The tax law system of high-tech industries is not perfect and complete 1. The legal level of science and technology tax policies is low and their cohesion is poor, which affects their role. In our country’s current tax law system, only a few of the formal laws of the country stipulate that most of the industrial and commercial tax systems still remain at the administrative regulations and departmental rules and regulations such as the Provisional Regulations, Interim Provisions and Notices. Therefore, the legal level is low, the lack of due authority, rigor and stability, and its effectiveness in the application of its limitations. Most of the policies concerning tax incentives for science and technology emerge in the form of administrative regulations and departmental rules such as decisions, measures, notices and letters, which inevitably lead to the above common problems. Outstanding performance in science and technology tax laws and regulations between the poor convergence of the relevant laws and regulations arbitrarily strong, low transparency, the lack of effective coordination between the provisions before and after