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一、对已出台的西部大开发税收优惠政策的评价 (一)所得税优惠多,流转税优惠少。 国家已出台的税收优惠主要是在企业所得税方面,而在流转税,特别是增值税方面几乎没有涉足。仅仅靠企业所得税优惠政策来启动西部大开发这一宏伟工程确有力不从心之感。
I. Evaluation of Preferential Tax Policies for the Development of the Western Region Has Been Introduced (I) Many concessions on income tax and less concession on turnover tax. The country has introduced tax incentives mainly in the corporate income tax, and turnover tax, especially value-added tax almost no foot. The magnificent project of starting the large-scale development of the western region solely by the preferential policies of the enterprise income tax does indeed have a sense of powerlessness.