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1.税收优惠政策没有充分体现国家的产业政策,弱化了其调节经济的作用。按现行税收优惠政策,所有企业只要安置下岗失业人员就业达到了一定的比例,均可享受税收优惠,而不考虑该企业的生产经营状况。现行税收优惠政策对生产性企业不论投资项目风险大小、周期长短、利润高低都给予同样的税收优惠待遇。若企业生产经营政策有悖于国家产业政策,但是按照优惠政策均可享受税收优惠,这样不但造成人力资源与物质资源
1. Preferential tax policies do not fully reflect the national industrial policies and weaken their role in economic regulation. According to the current preferential tax policies, as long as all enterprises laid off laid-off workers reached a certain percentage of employment, can enjoy the tax concessions, regardless of the company’s production and management. The current tax incentives for productive enterprises regardless of the size of the investment risk, the length of the cycle, the level of profits are given the same preferential tax treatment. If the production and operation policies of the enterprise are contrary to the national industrial policies, they can enjoy the preferential tax treatment in accordance with the preferential policies, which will not only result in human resources and material resources