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自一九九四年一月一日起,我国实行了新的税收制度。新税制遵循了有利于加强宏观调控、公平税负,平等竞争,体现国家产业政策,促进国民经济持续、稳定发展的原则,在取消原有税制中过多、过滥的减免税政策的同时,对科技进步予以大力扶持,主要有:
Since January 1, 1994, China has introduced a new tax system. The new tax system follows the principle of strengthening macroeconomic regulation and control, fair tax burden and equal competition, reflecting national industrial policies and promoting the sustained and steady development of the national economy. While eliminating the excessive and excessive tax relief policies in the existing taxation system, Strong support for scientific and technological progress, are: