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随着WTO过渡期的结束,我国汽车产业由于自主创新能力不够将无法抵御外来汽车业的攻势,从而面临重大挑战。我国政府必须采取包括关税政策在内的多种税收政策工具激励汽车企业增强自主创新能力,迎接挑战。具体而言,有两类税收政策将有利于我国企业开展自主创新活动,即直接激励政策与间接激励政策。
With the end of the WTO transitional period, China’s auto industry faces major challenges due to its inability to independently innovate and will not be able to withstand the offensive auto industry. Our government must adopt a variety of tax policy tools including the tariff policy to motivate automobile enterprises to enhance their capability of independent innovation and meet the challenges. Specifically, there are two types of tax policies that will be conducive to China’s enterprises to carry out independent innovation activities, that is, direct incentive policies and indirect incentive policies.